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STATISTICS OF INCOME
FOR 1943
PART 1
COMPILED FROM INDIVIDUAL INCOME AND VICTORY TAX
RETURNS, TAXABLE FIDUCIARY INCOME AND VICTORY TAX
RETURNS, ESTATE TAX RETURNS, AND GIFT TAX RETURNS
UNITED STATES TREASURY DEPARTMENT
BUREAU OF INTERNAL REVENUE • WASHINGTON. D.C.
UNITED STATES TREASURY DEPARTMENT
BUREAU OF INTERNAL REVENUE
STATISTICS OF INCOME
FOR 1 943
PARTI
COMPILED FROM INDIVIDUAL INCOME AND VICTORY
TAX RETURNS, TAXABLE FIDUCIARY INCOME
AND VICTORY TAX RETURNS. ESTATE
TAX RETURNS, AND GIFT TAX
RETURNS
PREPARED UNDER DIRECTION OF THE
COMMISSIONER OF INTERNAL REVENUE
BY THE
STATISTICAL DIVISION
UNITED STATES
GOVERNMENT PRINTING OFFICE
WASHINGTON : 1950
For tale by the Superintendent of Documents, U. S. Government Printing Office. Washington 25. D. C.
Price $1.00
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U. S. SUPERINTENDENT OF DOCUMENTS
MAY 5 1950
LETTER OF TRANSMITTAL
Treasury Department,
Office of Commissioner of Internal Revenue,
Washington, D. C, January 31, 1950.
Sir: In accordance with the provisions of section 63 of the Internal
Revenue Code, requiring the annual preparation and publication of
statistics with respect to the operation of Federal income tax laws, I
have the honor to transmit herewith a report, "Statistics of Income
for 1943, Part 1," setting forth by various classifications, data relative
to the income, deductions, exemptions, credits, tax liability, and other
pertinent facts reported on the individual and the taxable fiduciary
income and victory tax returns for 1943 filed in 1944. The report
also contains tabulations of data from the estate tax returns filed in
1944 for the estates of individuals irrespective of the date of death,
and from the gift tax returns for 1943 filed in 1944. There are also
included historical presentations of significant data reported on re-
turns filed since the inception of the present period of income taxation
under the sixteenth amendment to the Constitution, and a synopsis
of tax rates, credits, and other provisions of the Federal income tax
laws which affect the comparability of these historical data.
Respectfully,
Geo. J. Schoeneman,
Commissioner oj Internal Revenue.
Hon. John W. Snyder,
Secretary of the Treasury.
m
\
CONTENTS
Page
Introduction 1~2
INDIVIDUAL INCOME AND VICTORY TAX RETURNS AND TAXABLE FIDUCIARY
INCOME AND VICTORY TAX RETURNS
Summary data 2-4
Returns included 4
Changes in ibcome tax law 5-6
Basic items 6-9
Scope of estimated data 9-10
Classification of returns 10-13
Tabular arrangement of data 13-14
Simple and cumulative distribution by net income classes 14-16
Types of tax liability 17-25
Surtax and surtax net income (Form 1040) 26-28
Tax withheld, tax payments, and tax refund 29-45
Forgiven tax under the Current Tax Payment Act of 1943 46-59
Family relationship — individual returns with net income 60-62
Number of dependents — individual returns with net income 62-75
Sources of income and deduction 76-88
Patterns of income 88-92
Sole proprietorships 93-96
Government obligations and interest 97-98
Net gain or loss from sales or exchanges of capital assets 98-100
Medical and dental expenses 100-102
Comparability of income tax liability and tax collections 106
Description of the sample and limitations of data 106-1 15
Historical data 115-122
Individual and fiduciary returns 115-1 16
Capital gain and loss 116-120
Partnership returns, number of returns filed 120-121
Source Book of Statistics of Income 121-122
BASIC TABLES
1. Number of returns, net income or deficit, personal exemption, credit
for dependents, and tax analysis, by net income classes — individual
and taxable fiduciary returns 124-135
1-A. Number of returns, net income or deficit, personal exemption,
credit for dependents, and tax analysis, by net income classes —
individual returns 136-147
1-B. Number of returns, net income, exemption, and tax analysis, by net
income classes — taxable fiduciary returns 148-153
2. Simple and cumulative distributions of number of returns, net income,
total income and victory tax, and income and victory tax on 1943
income, by net income classes — individual and taxable fiduciary re-
turns 154-157
2-A. Simple and cumulative distributions of returns, net income, total
income and victory tax, and income and victory tax on 1943
income, by net income classes — individual returns 158-161
3. Number of returns, net income, personal exemption, credit for depend-
ents, and income and victory tax on 1943 income, by net income
classes and by sex and family relationship — individual returns with
net income 162-172
VI CONTENTS
Page
4. Sources of income, deductions, and net income or deficit, by net in-
come classes — individual and taxable fiduciary returns 173-179
4-A. Sources of income, deductions, and net income or deficit, by net
income classes — individual returns 180-185
4-B. Sources of income, deductions, and net income taxable to the fidu-
ciary, by net income classes — taxable fiduciary returns 186-189
5. Net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short- and long-
term gain or loss, and net capital loss carried over, by net income
classes — individual and taxable fiduciary returns 190-195
5-A. Net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short- and long-
term gain or loss, and net capital loss carried over, by net income
classes^individual returns 196-201
6. Government obligations owned and interest received, by net income
classes — individual returns 202-203
7. Government obligations owned and interest received, by net income
classes — taxable fiduciary returns 204^205
8. Number of returns, gross income, personal exemption, credit for de-
pendents, and tax analysis, by gross income classes — individual
returns, Form 1040A 206-207
9. Sources of income, personal exemption, credit for dependents, and
income and victory tax on 1943 income, by gross income classes and
by sex and family relationship — individual returns, Form 1040A_ 208-213
10. Population, percent of returns to population, number of returns, net
income, and tax, by States and Territories — individual and taxable
fiduciary returns with net income 214-215
10-A. Number of returns, net income, and tax, by States and Territories — •
individual returns with net income 216-217
11. Number of returns, net income, total income and victory tax, and in-
come and victory tax on 1943 income, by States and Territories — -
individual returns with net income by net income classes (Form 1040 A,
by gross income classes) ; also, aggregate for taxable fiduciary returns
with net income 218-251
HISTORICAL TABLES
12. Number of returns, net income, tax, and tax credits, 1913-1943 256-257
13. Number of returns, net income or deficit, tax, and effective tax rate, bv
net income classes, 1914-1943 258-264
14. Sources of income, deductions, and net income or deficit, 1916-1943- _ 265-277
15. Number of returns, net income, and total tax, by States and Terri-
tories, 1934-1943 278-283
ESTATE TAX RETURNS
Summary data 291
Federal estate tax law 291-293
Returns included 293-294
Basic items 294-297
Classification of returns 298
Nonresident aliens 298-299
Estate tax tables 299-322
1. Number of returns, items of gross estate, deductions, net estate,
and taxes, by revenue acts — ^taxable and nontaxable returns.- 302-305
2. Number of returns, items of gross estate, deductions, net estate,
and taxes, by net estate classes — taxable returns 306-31 1
3. Number of returns, items of gross estate, deductions, net estate,
and taxes, by gross estate classes — taxable returns 312-315
4. Number of returns, items of gross estate, deductions, net estate
(or no net estate) before exemption, by gross estate classes —
nontaxable returns 316-319
5. Number of returns, by taxable status, and selected items for taxable
returns, by States and Territories — taxable and nontaxable
returns 320-321
6. Number of returns, gross estate, net estate, and tax for all returns
filed, September 9, 1916, through December 31, 1944 322
CONTENTS VII
GIFT TAX RETURNS
Page
Summary data 327
Gift tax law 328
Returns included 329
Basic items 329-330
Classification of returns 330-33 1
Identical donors 33 1
Gift tax tables 33 1-342
1. Number of returns, total gifts by type of property, exclusions,
deductions, net gifts, and tax — taxable returns by net gift classes
and nontaxable returns in aggregate 334-336
2. Number of returns, total gifts before exclusions, exclusions, deduc-
tions, net gifts, and tax — taxable returns by total gifts plus tax
classes and nontaxable returns by total gift classes 337-339
3. Value of gifts transferred in trust and of gifts otherwise trans-
ferred, by type of property — all returns 340
4. Number of returns, total gifts after exclusions, deductions, net
gifts, and tax, by taxable status — taxable and nontaxable returns
of identical donors _-- 340
5. Number of returns by net gift classes and by net gift for prior
years classes — taxable returns of identical donors who filed taxable
returns for prior years 341
6. Number of returns, total gifts before exclusions, net gifts, and tax,
1932-1943 342
SYNOPSIS OF FEDERAL TAX LAWS AFFECTING THE COMPARABILITY OF
HISTORICAL DATA IN STATISTICS OF INCOME
Individual and fiduciary returns:
A. Requirements for filing, amount of personal exemption, credit for
dependents, and normal tax rates, 1913-1943 344-349
B. Surtax rates and total surtax, 1913-1943 • 350-353
C. Optional tax (individual returns, Form 1040A, only) 1941-1943- _ 354-355
D. Provisions pertaining to capital gains and losses, excess-profits tax,
taxes paid to foreign countries, and earned income credit,
1917-1943 356-359
Estate tax returns:
E. Requirements for filing, amount of exemption, tax credits, tax
rates, and total estate tax, 1916-1944 360-363
Gift tax returns:
F. Requirements for filing, amount of exclusion, deductions, tax rates,
and total gift tax, 1924-1943 364^366
INCOME TAX FORMS
Facsimiles of Forms 1040, 1040A, 1041, and 1065 for 1943 368-396
Index 397-411
STATISTICS CF INCOME FOR 1943, PART I
INDIVIDUAL INCOME AND VICTORY TAX RETURNS, TAXABLE FIDUCI-
ARY INCOME AND VICTORY TAX RETURNS, ESTATE TAX RETURNS,
AND GIFT TAX RETURNS
INTRODUCTION
This annual report, compiled from data reported on individual
income and victory tax returns, Forms 1040 and 1040A, taxable
fiduciary income and victory tax returns. Form 1041, Federal estate
tax returns, Form 706, and gift tax returns, Form 709, is prepared in
accordance with section 63 of the Internal Revenue Code, which
requires the preparation and publication annually of statistics rea-
sonably available with respect to the operation of the income tax
laws, including classifications of taxpayers and of income, the amounts
allowed as deductions, exemptions, and credits, and other facts deemed
pertinent and valuable.
The major portion of this report comprises income data and tax
data tabulated from the individual income and victory tax returns,
Forms 1040 and 1040A, and the taxable fiduciary income and victory
tax returns. Form 1041, for 1943. Identical classifications are applied
to the forms whenever possible, and data are tabulated together or in
associated tables. The individual returns. Form 1040A, differ in
many respects from returns. Form 1040, but are classified insofar as
possible to correspond with the classifications used for Form 1040, in
order that a complete coverage of individual returns may be pre-
sented. The text relating to these income and tax data is followed
by 18 detailed basic tables, some of which present composite data while
others present data for each form of return, separately. In addition,
there are four historical tables giving a resume of the income data and
of the tax liability reported on individual and fiduciary returns filed
in earlier years. No information is tabulated from the partnership
returns of income, Form 1065; however, each partner is required to
report on his individual income tax return his share of the profit or
loss from any partnership of which he is a member. Facsimilies of
the 1943 income and victory tax returns. Forms 1040, 1040A, 1041,
and the partnership return of income, Form 1065, are inserted at the
close of this report.
Data pertaining to the estate tax returns, Form 706, are compiled
from returns filed during the calendar year 1944, irrespective of the
date of death of the individual or the revenue act under which the
estate is taxed. Data concerning the gross estate, deductions, specific
exemption, estate tax, and tax credits are presented in five tables; the
2 STATISTICS OF INCOME FOR 1943, PART 1
sixth and last is a brief summary for estate tax returns filed since
September 1916.
Information from gift tax returns, Form 709, regarding property-
transferred by gift during 1943 and the tax liability of the donor, is
tabulated in five tables; the sixth presents a brief summary of data
for each year since June 7, 1932, the effective date of the present period
of gift taxation.
In order to facilitate the comparison, from year to year, of the
data assembled in the historical tables, there is included at the end of
this report, a synopsis of Federal tax laws relating to income tax,
estate tax, and gift tax, setting forth for each of the revenue acts
important provisions affecting the comparability of these historical
data.
Certain data from this report were published in the June 1947
Treasury Bulletin and some advance data for returns with net income
of $5,000 and over were printed in the Treasury Bulletin, August 1945.
INDIVIDUAL INCOME AND VICTORY TAX RETURNS AND TAXABLE
FIDUCIARY INCOME AND VICTORY TAX RETURNS
SUMMARY DATA
The total number of individual income and victory tax returns and
taxable fiduciary income and victory tax returns filed for the income
year 1943 is 43,819,194, an increase of 7,118,465 returns, or 19.4 per-
cent, over the number filed for 1942. The returns for 1943 include
23,380,515 individual returns. Form 1040; 20,341,523 optional returns,
Form 1040A, for individuals with gross income of $3,000 or less,
derived wholly from salaries, dividends, interest, and annuities; and
97,156 taxable fiduciary returns, Form 1041.
The total income tax net income is $99,585,627,446, including gross
income of $31,086,413,059 reported on Form 1040A, which does not
provide for reporting the amount of net income. The net income for
1943 reflects an increase of $20,696,265,790, or 26.2 percent, over the
net income shown in Statistics of Income for 1942, Part 1.
The income and victory tax on 1943 income is $14,590,017,548, of
which $14,450,084,140 is from individual returns and $139,933,408 is
from taxable fiduciary returns. The net victory tax of $2,314,114,600
is included; and tax credits of $16,803,446 relating to income tax paid
at source on tax-free covenant bond interest and to income tax paid to
a foreign country or United States possession, are deducted. The tax
tabulated for individual returns is the tax computed on 1943 income,
without regard to the comparison with the 1942 tax liability as pro-
vided under the Current Tax Payment Act of 1943; and, therefore
does not include the tax adjustments necessary for the merging of the
1942 and 1943 tax liabilities. Neither the tax on 1943 income nor the
tax on 1942 income of individuals, as such, was collected in full because
of the merging of the two taxes under that Act.
The income and victory tax on 1943 income before tax credits is
$14,606,820,994, representing an increase of $5,680,109,071, or 63.6
percent, over the total income tax on 1942 income. In making this
comparison, it should be noted that the tax on 1943 income iacludes
the net victory tax.
STATISTICS OF INCOME FOR 1943, PART 1
The total income and victory tax liability is $17,145,912,269,
including $139,933,408 income and victory tax on 1943 income from
taxable fiduciary returns. Total income and victory tax of $17,005,-
978,861 from individual returns is the tax resulting from the merging
of the 1942 and 1943 tax liabilities under the Current Tax Payment
Act of 1943. It is the aggregate of (1) the income and victory tax
on 1943 income less credits relating to income tax paid at source on
tax-free covenant bond interest and to income tax paid to a foreign
country or United States possession, (2) the amount by which the 1943
tax is increased to equal the 1942 tax liability, on returns showing a
smaller tax (or no tax) for 1943 prior to such adjustment, and (3) the
unforgiven portion of the 1942 or 1943 tax, whichever is smaller.
The average income and victory tax on 1943 income for returns
classified as taxable on the basis of 1943 income is $362 as compared
with $322 for taxable returns for 1942. The effective tax rate for
income and victory tax on 1943 income is 14.9 percent as compared
with 13.3 percent for the income tax on 1942 income. However, the
average tax and effective tax rate for 1943 are computed on the tax
including the net victory tax, after deducting the two tax credits
mentioned previously, while those for 1942 are before such tax credits.
A summary of data for 1942 and 1943 is tabulated below, showing
the amount and percent of increase or decrease in number of returns,
net income, deficit, and taxes.
Individual returns and taxable fiduciary returns, 1943 and 194^: Number of returns,
net income, deficit, and taxes
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Money figures in thousands of dollars]
1943
1942
Increase or decrease (— )
Number or
amount
Percent
Total individual and taxable fiduciary returns:
43, 819, 194
99, 585, 627
226, 346
14, 606, 821
14, 590, 018
702, 633
1, 853, 261
36, 700, 729
78, 889, 362
198, 598
8, 926, 712
Not available
7, 118, 465
20, 696, 266
27, 748
5, 680, 109
19.40
26.23
Deficit 2
13.97
Tax on current year's income— before credits '—
Tax on current year's income— after credits *
Additional tax from returns with larger tax in
1942
63.63
702, 633
1, 853, 261
17, 145, 912
Taxable individual and fiduciary returns: «
With net income: '
Number of returns
40,318,602
98, 150, 189
14, 606, 127
2, 033, 784
7, 464, 261
971, 266
1,823,396
2,313,421
16, 803
14, 589, 324
635,832
1, 853, 201
27, 718, 534
67, 060, 862
8, 926, 712
1, 445, 042
5, 720, 130
443, 593
1,317,947
12, 600, 068
31,089,328
5, 679, 415
588, 742
1, 744, 130
527, 674
505, 449
2,313,421
45.46
Net income '
46.36
Tax on current year's income— before
credits'
63.62
Normal tax
40.74
Surtax , . .-
30.49
Alternative tax 8
118. 95
Optional tax ^
38.35
Less credits for foreign tax paid and
Not available
Not available
Tax on cm-rent year's income— after
credits *
Additional tax from returns with larger tax
in 1942
635, 832
1, 853, 201
Unforgiven tax..
4 STATISTICS OF INCOME FOR 1943, PART 1
Individual returns and taxable fiduciary returns, 1943 and 1942: Number of returns,
net income, deficit, and taxes — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Money figures in thousands of dollars]
1943
1942
Increase or decrease (— )
Number or
amount
Percent
Taxable individual and fiduciary returns '—Con.
With no net income: '2
Number of returns.- . _
18, 691
27, 988
694
3,526
61
18, 691
27, 988
694
3,526
61
Deficit 2
Net victory tax '0 .
Additional tax from returns vi^ith larger tax
in 1942
Nontaxable individual returns: '3
With net income: '
Number of returns
3, 283, 854
1, 435, 438
35, 756
198, 047
198, 358
27, 519
8, 819, 059
11,828,500
-5, 535, 205
-10,393,062
35, 756
34,911
-240
27. 519
-62. 76
Net income ' . .
-87. 86
Additional tax from returns with a tax in
1942
With no net income: 12
Number of returns
163, 136
198, 598
21.40
Deficit 2
-.12
Additional tax from returns with a tax in
1942
For footnotes, see pp. 103-105.
RETURNS INCLUDED
The returns from which data in this report are tabulated, are in
general, for the calendar year 1943. However, there are included
returns for a fiscal year ending within the period July 1943 through
June 1944, and returns for a part year with the greater part of the
accounting period in 1943.
The returns from which data are tabulated are individual returns,
Form 1040, 1040A, and 1040B, and fiduciary returns. Form 1041,
with net income taxable to the fiduciary, filed for estates and trusts.
The individual return, Form 1040, is filed by citizens and resident
aliens except that individuals whose gross income is not more than
$3,000 and is wholly from salaries and wages, dividends, interest, and
annuities, may elect to file the optional return, Form 1040 A. The
latter form does not provide for reporting of deductions or net in-
come. Return Form 1040B is filed by nonresident aliens with business
or office within the United States. Tentative returns are not included
and amended returns are used only if the original returns are excluded.
Statistical data are taken from unaudited returns, prior to any
revision that may be made as a result of audit by the Bureau of
Internal Revenue. Facsimiles of individual returns. Form 1040 and
1040A, and of the fiduciary return. Form 1041, are on pages 368-388.
Returns with net income of less than $500 or with no net income
appear in statistics for the reason that returns are required to be
filed by or for (a) individuals and estates on the basis of specified
amounts of gross income without regard to deductions or the amount
of net income, (b) individuals who had a tax liability for 1942, re-
gardless of the gross income for 1943, (c) deceased persons, if the gross
income in the period prior to death is equal to, or in excess of, the
allowable personal exemption, (d) taxpayers w^ho change their ac-
counting period, if the gross income during the interim equals or
exceeds the allowable personal exemption, (e) individuals establishing
a claim for refund of tax withheld, and (J) trusts with net income of
STATISTICS OF INCOME FOR 19 43, PART 1 5
$100 or more or with a nonresident alien beneficiary regardless of the
amount of net income.
CHANGES IN THE INCOME TAX LAW
The comparability of the income and tax data for 1943 with that of
the previous year is affected by provisions, applicable to the 1943
income tax returns, contained in the Revenue Act of 1942, the Cur-
rent Tax Payment Act of 1943, and the Revenue Act of 1943. The
principal changes affecting the data tabulated from individual re-
turns and fiduciary returns are as follows:
1. The minimum amount of gross income for which a return is
required to be filed is reduced from $1,200 to $624 for a married
person living with spouse, where the entire income is attributable to
one spouse; a return is required of any person liable for an income tax
for the income year 1942, regardless of the amount of gross income for
1943; and a person entitled to a refund on account of overwithholding
of tax or overpayment of tax on a declaration of estimated tax is
required to file a return in order to claim a refund or request a tax
credit applicable to the 1944 estimated tax.
2. A victory tax is imposed applicable to taxable years beginning
on or after January 1, 1943, which is 5 percent of the victory tax net
income after a specific exemption of $624. A victory tax credit (with
limitations) computed with regard to marital status and number of
dependents is allowable against the victory tax. The amount of
victory tax is limited to the excess of 90 percent of net income over
the tax imposed by Chapter 1 of the Internal Revenue Code computed
without regard to the victory tax or the tax credits.
3. Current collection of the income tax liability of individuals is
effected through witliholding upon wages and through payments on
declaration of estimated tax. Every withholding agent must deduct
and withhold upon wages a tax equal to 5 percent of the excess of
each wage payment over the withholding deduction allowable, on
pay rolls after January 1, 1943. The withholding upon wages is
mcreased to 20 percent of the excess of each wage payment over the
withholding exemption allowable, effective for the first complete pay-
roll period after July 1, 1943. To provide for the current collection
of taxes on income not subject to withholding, persons receiving
more than specified amounts of such income were required to file on
September 15, 1943, a declaration of estimated tax for the taxable
year. After deducting the estimated tax to be withheld and pay-
ments on 1942 tax, the remaining estimated tax was due in two
installments. The first installment was to be paid at the time of
filing the declaration and the second on December 15, 1943. Amounts
withheld upon wages or paid on account of the declaration as well as
payments on 1942 tax liability are considered payments on the total
income and victory tax liability.
4. In the adoption of the system of current collection of the tax
liability of individuals, the income tax liability for 1942 is discharged,
except that (1) for individuals whose income tax liability for 1942 is
greater than for 1943, the tax liability for 1943 is increased by the
amount by which the 1942 tax exceeds the tax for 1943; (2) for in-
dividuals whose smaller tax liability, either 1942 or 1943, exceeds
$66.67, the tax liability for 1943 is increased by 25 percent of the smaller
6 STATISTICS OF INCOME FOR 1943, PART I
tax; and (3) for individuals whose smaller tax liability, either 1942 or
1943, is more than $50 but not more than $66.67, the tax liability for
1943 is increased by the excess of the smaller tax over $50. In effect,
the provisions of the Current Tax Payment Act of 1943 grant relief to
those taxpayers who otherwise would be liable for payment during
1943 of taxes due for both 1942 and 1943, through the discharge (or
forgiveness) of 100 percent of the lower tax where the lower tax liabil-
ity is $50 or less; a percentage less than 100 percent but greater than
75 percent where the lower tax liability is more than $50 but not more
than $66.67; and 75 percent where the lower tax liability exceeds
$66.67.
In computing the increase in (1) above for an individual who was
in the active service of the military or naval forces of the United States
or any of the other United Nations at any time during the taxable
year 1942 or 1943, the increase in the 1943 tax liability is reduced by
an amount equal to that by which the 1942 tax is increased by reason
of inclusion in the net income for 1942 of the earned net income.
5. Military and naval personnel exclude from the 1943 gross income
$1,500 compensation received while in active service in the military or
naval forces of the United States. This provision applies to both
enlisted personnel and officers as well as to citizens or residents of the
United States who are members of the military or naval forces of the
other United Nations.
6. Returns for a fiscal year beginning in 1943 and ending in 1944 are
subject to the law applicable to taxable years beginning on January
1, 1943, as well as the law applicable to taxable years beginning on
January 1, 1944. A tentative tax is computed under each law; and
each tentative tax is prorated on the basis of the number of days in
such fiscal year before January 1, 1944, and after December 31, 1943,
respectively. The tax liability is then determined by combining the
two prorated tentative taxes.
BASIC ITEMS
Net income is the income tax net income. For individual returns,
it is the excess of total income over total deductions; for fiduciary
returns, it is income tax net income taxable to the fiduciary, that is,
the excess of total income over the sum of total deductions and amounts
distributable to beneficiaries. In the computation of income tax
net income, a net gain from sales or exchanges of capital assets is
included in total income to the extent provided by law (regardless of
whether the alternative tax is imposed) or, in the case of a net loss
from such sales or exchanges, the loss is included in total deductions
to the extent provided under the limitation on capital losses. Net
income is not reported on the optional returns. Form 1040A, therefore,
gross income is tabulated as net income.
Deficit, for individual returns with no net income, is the excess of
total deductions over total income; for taxable fiduciary returns with
no net income, it is the excess of total deductions and the amount
distributable to beneficiaries over total income. In the computation
of deficit, a net gain from sales or exchanges of capital assets is included
in total income to the extent provided by law or, in the case of a net
loss from such sales, the loss is included in total deductions to the
extent provided under the limitation on capital losses. Taxable fidu-
STATISTICS OF INCOME FOR 1943, PART 1 7
ciary returns with no net income appear in this report because there
is a victory tax net income and victory tax thereon.
Surtax net income, for individual returns with normal tax and surtax
liability, is the excess of income tax net income over the sum of
personal exemption and credit for dependents; for returns with
alternative tax liability, the surtax net income is income tax net
income reduced by (1) the excess of net long-term capital gain over
net short-term capital loss, (2) credit for personal exemption, and
(3) credit for dependents. Surtax net income, for fiduciary returns
with normal tax and surtax liability, is the excess of income tax net
income taxable to the fiduciary over personal exemption allowable to
an estate or the credit allowable to a trust in lieu thereof; for fiduciary
returns with alternative tax liability, surtax net income is income tax
net income reduced by (1) the excess of net long-term capital gain
over net short-term capital loss, and (2) credit for personal exemption
allowable to an estate or the credit allowable to a trust in lieu thereof.
Net income subject to normal tax, for individual returns, is the surtax
net income less partially tax-exempt interest on Government obliga-
tions, partially tax-exempt dividends on share accounts in Federal
savings and loan associations, and earned income credit. Net income
subject to normal tax, for fiduciary returns, is the surtax net income
less the fiduciary's share of partially tax-exempt interest on Govern-
ment obligations and partially tax-exempt dividends on share accounts
in Federal savings and loan associations.
Victory tax net income on Form 1040A is gross income ; on Forms 1040
and 1041, it is gross income excluding gain or loss from sales of capital
assets and interest on United States obligations which is exempt
from normal tax — less deductions for the following: business expense;
nontrade or nonbusiness expenses incurred either (a) for the production
or collection of taxable income, or (b) for the management or mainte-
nance of property held for production of taxable income; net operating
loss deduction; alimony; and, in addition on Form 1041, the amount
distributable to beneficiaries.
Normal tax and surtax liability is the sum of the normal tax and sur-
tax. The normal tax is 6 percent of the net income subject to normal
tax. Surtax is imposed on the entire surtax net income at graduated
rates ranging from 13 percent on the first $2,000 to 82 percent on surtax
net income over $200,000. Normal tax and surtax liabiHty is reported
on (a) returns which show no sales or exchanges of capital assets,
(b) returns showing a net loss from sales and exchanges of capital assets,
and (c) returns with a net gain from sales or exchanges of capital assets
unless the alternative tax is imposed.
Alternative tax liability is the sum of (a) normal tax and surtax
(partial tax) computed on net income reduced for this purpose by the
excess of the net long-term capital gain over the net short-term capital
loss, and (6) 50 percent of such excess. The normal tax and surtax
rates are the same as stated above. The alternative tax liability is
reported on returns showing an excess of net long-term capital gain
over net short-term capital loss, but only if the alternative tax is less
than the combined normal tax and surtax on net income which in-
cludes the net gain from sales or exchanges of capital assets.
Optional tax liability is the tax paid in lieu of normal tax and surtax
by individuals who have income of $3,000 or less from certain sources
8 . STATISTICS OF INCOME FOR 1943, PART 1
*
only, and who elect to file Form 1040 A. The optional tax, provided in
Supplement T of the Code, allows for personal exemption and earned
income credit, and also allows for deductions amounting to approxi-
mately 6 percent of total income.
Net victory tax is 5 percent of the victory tax net income after deduct-
ing a specific exemption of $624 — less a credit (with limitations) of
25 percent of the tax for a single person, or 40 percent for a married
person, plus 2 percent for each dependent. Net victory tax liability
is limited to the excess of 90 percent of the taxpayer's net income over
the tax imposed by Chapter 1 of the Code, computed without regard
to victory tax, or to credits for foreign taxes paid, taxes withheld at
source on tax-free covenant bond interest, and taxes withheld upon
wages.
Credits for foreign tax paid and tax paid at source are the sum of two
tax credits — the income tax paid at source on tax-free covenant bond
interest and the income tax paid to a foreign country or United States
possession. These credits were not tabulated last year.
Income and victory tax withheld upon wages, in accordance with sec-
tions 466 and 1622 of the Code, is 5 percent of the excess of wage pay-
ments over withholding deduction from January through June and
20 percent of the excess of wage payments over withholding exemption
from July through December 1943.
Payments on declaration are those made on the balance of estimated
tax remaining after deducting the estimated tax to be withheld and the
payments made to collectors during 1943 on the 1942 income tax
liability.
Income and victory tax on 1943 income is the tax computed on the
income reported for 1943, consisting of either the normal tax and
surtax (or optional tax paid in lieu thereof) or the alternative tax, and
the net victory tax, after deducting the tax credits relating to income
tax paid at source on tax-free covenant bond interest and to income
tax paid to a foreign country or United States possession. Unlike the
tax tabulated in the 1942 report, the current year tax includes the net
victory tax and the two tax credits are deducted.
Additional tax from returns with a larger tax in 19^2 is an amount
imposed under the Current Tax Payment Act of 1943 adopted to
accomplish the current collection of the income tax liability. Under
this act individuals liable for a tax in both 1942 and 1943 pay the
larger of the two taxes; therefore, individuals whose income tax for
1942 is greater than the tax for 1943 increase the latter by an amount
equal to the excess of the 1942 tax liability over the tax for 1943.
This additional amount of tax is tabulated separately from the tax
computed on income reported for 1943.
Unforgiven tax, either 1942 or 1943, is that portion of the smaller
tax, i942 or 1943, which is not discharged (or forgiven) in granting
relief to individuals who otherwise would be liable for the payment,
during 1943, of taxes due for both 1942 and 1943. If the smaller tax
is more than $66.67, the unforgiven tax is 25 percent of the smaller
tax; if the smaller tax is more than $50 but not more than $66.67, then
the unforgiven tax is the excess of the smaller tax over $50.
Unforgiven tax postponed is one-half of the unforgiven tax for tax-
payers who elect to postpone payment thereof until March 15, 1945.
Total income and victory tax, reported on individual returns for 1943,
is the tax resulting from the merging of the 1942 and 1943 tax liabili-
STATISTICS OF INCOME FOR 1943, PART 1 9
ties under the Current Tax Payment Act of 1943. It is the aggregate
of (1) the income and victory tax on 1943 income less credits for tax
paid at source on tax-free covenant bond interest and for tax paid to
foreign countries, (2) the amount by which the 1943 tax is increased to
equal the 1942 tax liability, on returns showing a smaller tax (or no tax)
for 1943 prior to such adjustment, and (3) the unforgiven portion of
the 1942 or 1943 tax, whichever is smaller. In tables containing com-
posite data for individual and fiduciary returns, total income and
victory tax includes also the income and victory tax on 1943 income
from the fiduciary returns.
Tax refund or tax credit on 19^4 icix occurs when there are payments
through tax withheld by employers and/or payments on declaration
of estimated tax in excess of the total income and victory tax liability.
At the option of the taxpayer, the excess thus paid is refunded to the
taxpayer or it is applied against his estimated tax for 1944.
Personal exemption allowable against income tax net income for a
single person, a married person not living with husband or wife, or an
estate, is $500; for a person who, during the entire taxable year, was
head of a family or was married and living with husband or wife, the
personal exemption is $1,200. A credit of $100 against income tax
net income is allowable for a trust in lieu of personal exemption. If
the marital status of an individual who files return, Form 1040, has
changed during the taxable year, the personal exemption is apportioned
according to the number of months before and after such change;
whereas, the marital status and personal exemption of an individual
who files the optional return. Form 1040A, is determined as of July 1,
1943, without regard to any change that may have occurred during
the year.
Credit for dependent of $350 is allowable against normal tax net
income reported on Form 1040, for each person (other than husband
and wife) under 18 years of age, or incapable of self-support because
mentally or physically defective, whose chief support was received
from the taxpayer. If the taxpayer's status with regard to depend-
ents changes during the year, the credit is prorated according to the
number of months before and after such change when reported on
Form 1040. A credit of $385 is allowable against gross income
reported on Form 1040 A, for each dependent as of July 1, 1943,
without regard to changes that occur during the year. In the case
of a taxpayer who is the head of a family only by reason of one or
more dependents for whom he would be entitled to credit, a credit is
allowable for each of such dependents except one.
Earned income credit is 10 percent of the earned net income which
cannot exceed $14,000, or 10 percent of the net income, whichever is
smaller. The earned income credit tabulated for the optional
returns. Form 1040 A, is estimated at 9.4 percent of the gross income
(equivalent to 10 percent of the income after deductions aggregating
6 percent of gross income).
SCOPE OF ESTIMATED DATA
Owing to the increased number of returns filed by individuals for
1943, it is necessary to estimate data for a larger segment of returns
than heretofore, in tabulations of data pertaining to the United States
758454—50 2
10 STATISTICS OF INCOME FOR 1943, PART 1
as a whole. Formerly, data were estimated only for the individual
returns, Form 1040, with net income under $5,000 and for optional
returns, Form 1040A. In contrast with former years, the 1943 data
for individual returns with net income of $5,000 under $20,000 are
estimated from samples, as well as data for retm-ns with net income
under $5,000 including the optional retiu-ns, in all tables presenting
data on a national basis. Data for individual returns with net income
of $20,000 and over are tabulated from each return.
Limited data on a State basis are estimated for individual returns,
Form 1040, with net income under $5,000 and for optional returns,
Form 1040A, for 1943, as was the case in former years; and similar
data are completely tabulated from returns with net income of $5,000
and over.
The procedure employed in the selection of samples for both the
national data and the State data from the returns filed in each collec-
tion district, and the method of estimating these data, together with
the relative sampling variations to be expected, are explained in the
description of the sample and limitations of data, on pages 106-115.
Data for the taxable fiduciary returns are tabulated from each return
regardless of the amount of net income.
CLASSIFICATION OF RETURNS
In tables showing national data, individual returns are classified as
taxable or nontaxable, as returns with net income or returns with no
net income, and by patterns of income; returns with net income are
classified by family relationship, and by number of dependents classes;
and taxable returns are classified by type of tax liability. Also,
returns. Form 1040, with net income are classified by net income
classes and by surtax net income classes; and returns. Form 1040A,
are classified by gross income classes. Returns with no net income
are tabulated only in aggregate. These classifications, together with
additional classifications used in special text tables, are described
below.
In tables for national data, taxable fiduciary returns are classified
as returns with net income or returns with no net income, by type of
tax liability, and the returns with net income are classified by net
income classes.
The items of national data presented under the various classifications
differ, some items not being available for all classifications.
In tables for State data, individual returns with net income. Form
1040, and optional returns. Form 1040A, are classified by net income
classes and by gross income classes, respectively; however, the classes
are of wider intervals than those used for national data. Segregation
of taxable and nontaxable returns is not available. Taxable fiduciary
returns with net income are tabulated only in aggregate. Data on a
State basis are limited to the number of returns, amount of net
income, and taxes.
Taxable and nontaxable. — This classification is based on the existence
or nonexistence of a tax liability on the income reported for 1943,
disregarding the result of merging the 1942 and 1943 tax liabilities
of individuals under the Current Tax Payment Act of 1943. The tax
liability on 1943 income may be either the victory tax or the income
tax, or both; but is without consideration of the additional liability
STATISTICS OF INCOME FOR 19 43, PART 1 11
for returns with a larger tax in 1942 and the unforgiven tax, both
imposed on individuals under the Current Tax Payment Act of 1943.
Type of tax liability. — Taxable returns are classified according to the
type of tax on 1943 income; i. e., victory tax, normal tax and surtax,
alternative tax, and the combination of victory tax with either the
normal tax and surtax or the alternative tax.
Returns with net income or with no net income. — Returns are classified
as returns with net income when total income exceeds total deductions
(plus, on taxable fiduciary returns, the amount distributable to bene-
ficiaries) and there exists an income tax net income for 1943, regardless
of whether there is a victory tax net income or a victory tax or an in-
come tax. Optional returns, Form 1040A, show gross income but no
deductions and are classified as returns with net income. Returns,
Form 1040, with net income are nontaxable if the personal exemption,
credit for dependents, and earned income credit equal or exceed the
income tax net income, and there is no victory tax liability. Returns,
Form 1040 A, are nontaxable if the credit for dependents reduces the
gross income to an amount shown as nontaxable in the optional tax
table, supplied in supplement T of the Code, and there is no victory
tax liability.
Returns with no net income are those on which total deductions
(plus, on taxable fiduciary returns, the amount distributable to bene-
ficiaries) equal or exceed total income, and there exists an income tax
net deficit for 1943, regardless of whether there is a victory tax net
income or a victory tax. Returns with no net income are taxable if
the victory tax net income is sufficient to be subject to the victory
tax. Except on joint returns of husband and wife both having an
income, returns with no net income which show a victory tax net
income of more than $624 have a victory tax. For the first time there
are taxable fiduciary returns with income tax net deficit, but they are
subject to the victory tax.
Net income classes. — Individual returns, Form 1040, with net income
are segregated into net income classes based on the amount of income
tax net income; and taxable fiduciary returns. Form 1041, are segre-
gated into net income classes based on the amount of income tax net
income taxable to the fiduciary.
Surtax net income classes. — ^Taxable individual returns. Form 1040,
are segregated into 10 surtax net income classes based on the amount
of surtax net income used for the purpose of the regular income tax
(as distinguished from alternative tax).
Gross income classes. — The optional returns. Form 1040A, are segre-
gated into gross income classes based on the amount of gross income.
Family relationship. — The classifications for family relationship —
joint returns of husbands and wives, separate returns of husbands
and wives, community property returns, returns for heads of families,
and returns for those who are not heads of families — applied only to
individual returns with net income, are based on the taxpayer's
m.arital status. For the individual who reports on Form 1040, the
marital status is as of the last day of the taxable year. This is de-
termined from schedule I and question 3, page 3, together with any
other information concerning personal exem.ption and credit for de-
pendents given elsewhere on the return. In case the indi\adual elects
to file Form 1040A, the marital status is as of July 1, 1943. Individ-
12 STATISTICS OF INCOME FOR 1943^ PART 1
uals who file Form 1040 and whose marital status with regard to
personal exemption and credit for dependents changed during the year
prorate the personal exemption and credit for dependents according
to the number of months before and after such change. Returns in
each classification, except joint returns of husbands and wiv^es, are
classified also as returns of men and women. Joint returns of husbands
and wives which show income for each spouse are segregated from th jse
which show only one income, based on the specific exemption claimed
against the victory tax net incom.e. When the specific exemption
claimed is $624, the return is considered to have one income; when the
specific exemption claimed is more than $624, the return is considered
to have two incomes.
Number oj dependents classes. — The classification for number of
dependents is applied only to the individual returns with net incoro.e
and is based on the number of dependents for which credit is allowable
against incom.e tax net income on Form 1040, or against gross income
on Form 1040A. There is a class for each of one through four de-
pendents and for five or more dependents for all returns in aggregate
and for the joint returns of husbands and wives. (Similar classifica-
tion for other family relationships is not available.)
Patterns of income. — The classification, patterns of income, is based
on the original source of income, that is, whether the incorn.e is from
salaries and/or from other sources, and the amount of income from such
other sources. On this basis, six patterns of income are presented as
follows: Income solely from salaries; income from salaries and less
than $100 other incom.e; income from salaries and $100-$200 other
income; income from salaries and $200-$500 other income; income
from salaries and $500 or more other income; and income solely from
sources other than salaries.
Tax payments. — Individual returns are classified according to se-
lected types of tax payments on the total income and victory tax
liability (tax resulting from the merging of the 1942 and 1943 tax
liabilities) . These payments relate to tax withheld on wages by em-
ployers, payments on the 1942 tax liability, payments on declaration
of estimated income and victory tax for 1943, and the combinations
of these paym.ents. The eight types of tax payments selected are:
(1) returns with only a tax withheld by employers, (2) returns with
tax withheld by employers and with payments on 1942 tax, (3)
returns with tax withheld by employers and with payments on 1943
declaration, (4) returns with tax withheld by employers, also pay-
ments on 1942 tax and on 1943 declaration, (5) returns with payments
on 1942 tax only, (6) returns with payments on 1943 declaration only,
(7) returns with payments on 1942 tax and on 1943 declaration, and
(8) returns with no tax withheld by employers and with no payments
on 1942 tax or on 1943 declaration. In classifying returns for each of
the selected types of tax payments, no regard is given to the additional
features related to the com.plete discharge of the total income and
victory tax; i. e., cash payment at time of filing, postponed unforgiven
tax, or to the refund for overpayment of the tax.
Comparison of 1942 and 1943 tax liabilities.- — Individual returns for
1943 are segregated to distinguish returns with a larger tax on 1942 in-
come from returns with a larger tax on 1943 income. Returns with
only a 1942 tax liability are considered to have a larger tax on 1942
STATISTICS OF INCOME FOR 194 3, PART 1 13
income; and returns with only a 1948 tax liability are considered to
have ti larger tax on 1943 income. Returns with a tax liability on
income for both years are further segregated according to the amount
of the smaller tax liability, which amount indicates the basis for tax for-
giveness, as follows: smaller tax not over $50 (com.pletely forgiven),
smaller tax over $50 but not over $67 ($50 forgiven), and smaller tax
over $67 (75 percent forgiven).
Industrial groups. — The industrial activity of sole proprietors, re-
ported on returns, Form 1040, is classified by groups and subgroups,
in accordance with the nature of business as stated by the taxpayer
in the business schedule. When two or more kinds of businesses are
reported on one return, the classification is based on the business
activity showing the largest amount of total receipts.
States and Territories. — Limited data are tabulated for each of the
48 States, Hawaii, and the District of Columbia. The segregation
of returns on the basis of States and Territories is determined by the
location of the collection district in which the return is filed, except
that for the District of Columbia, the segregation is determined by
the address of the taxpayer. Collection districts, or groups of such
districts, are coextensive with the States and Territories, except that
the District of Columbia com.prises a part of the collection district of
Maryland and the Territory of Alaska is a part of the collection dis-
trict of Washington. The sampling technique employed for 1943 does
not permit separate tabulation of returns from. Alaska. Tabulation
of incom.e on the basis of States and Territories does not represent
what may be called the geographic distribution of income. There is
no way to determine from the incom.e tax returns the amount of
income originating in the respective States. Moreover, the income
tax return may be filed either in the collection district in which the
individual or fiduciary resides or the district in which his principal
place of business is located.
TABULAR ARRANGEMENT OF DATA
Statistical data for the individual returns. Forms 1040 (including
1040B) and 1040A, and taxable fiduciary returns, Form 1041, are
presented in detail in 18 basic tables. The first 15 numbered 1
through 9 with six associated tables (1-A, 1-B, 2-A, 4-A, 4-B, and
5-A), present national data; and the remaining three, numbered 10
through 11 with one associated table (10-A), present State data.
All text tables present national data, several of which are summaries
of national data contained in the basic tables, while others present
national data not elsewhere tabulated.
Basic tables for national data are tabulated by detailed classes
for taxable and nontaxable returns, separately; but, for State data,
there is no separation for taxable and nontaxable returns and the
returns under $5,000 income are in $1,000 classes. Text tables show-
ing data not elsewhere tabulated are by detailed income classes; and
text tables which summarize data from basic tables are by classes
which, in most instances, are of a wider range than classes employed
in the basic tables.
Composite data for individual returns. Form 1040, and taxable
fiduciary returns. Form 1041, are tabulated in basic tables 1, 2, 4, 5,
and 10, and in the two text tables on pages 3 and 77.
14 STATISTICS OF INCOME FOR 19 43, PART 1
Data for taxable fiduciary returns, exclusively, are presented in
detail in basic tables 1-B, 4-B, and 7. Also, aggregate data for fi-
duciary returns with net income are shown in basic table 11. Data
for the taxable fiduciary returns are completely tabulated from each,
return and include data from taxable returns for estates and trusts
improperly filed on Form 1040. In tabulating data from the returns
improperly filed on Form 1040, an adjustment is made whereby the
amount distributable to beneficiaries (if any) is removed from other
deductions and total deductions and tabulated under its proper
caption.
Data for individual returns, exclusively, are presented in detail in.
basic tables 1-A, 2-A, 3, 4-A, 5-A, 6, 8, 9, and 10-A. Also, a limited
number of items for individual returns with net income are tabulated
in basic table 11. Certain text tables present summaries of national'
data contained in the basic tables; other text tables present in detail
national data, not elsewhere tabulated, with respect to surtax, victory
tax, tax withheld from wages, forgiven tax under the Current Tax
Payment Act of 1943, sole proprietorships, selected patterns of income,
number of dependents, and medical expenses.
Data for individuals who report their income on the optional return,
Form 1040A, are tabulated separately from data reported on Form
1040. The optional return. Form 1040A, for 1943 may be filed at
the election of the individual whose gross income is not more than
$3,000, consisting wholly of salaries, wages, or compensation for
personal services, dividends, interest, and annuities. Deductions and
the amount of net income are not reported; therefore, a classification
of the returns. Form 1040A, cannot be made on the basis of net in-
come. In tables showing both data from Form 1040 A and data from
Form 1040, the amount of gross income reported on Form 1040A is
tabulated as total income and also as net income; and the optional
tax paid in lieu of normal tax and surtax is tabulated as normal tax
and surtax. The amount of personal exemption is ascertained from
the taxpayer's status as indicated on the return. Earned income
credit is estimated at 9.4 percent of the gross income (equivalent to
10 percent of the income after deductions aggregating 6 percent of the
gross income). Four basic tables, 8, 9, 10-A, and 11, and Part II
in each of the two text tables, on pages 72-75 and 92, present in
detail information from individual returns. Form 1040A.
SIMPLE AND CUMULATIVE DISTRIBUTIONS BY NET INCOME CLASSES
The simple and cumulative distributions of number of returns, net
income, total income and victory tax, and income and victory tax
on 1943 income, with corresponding percentage distributions, are
presented in basic tables 2 and 2-A. In basic table 2, composite data
for the individual returns and taxable fiduciary returns. Forms 1040
and 1041, with net income, are tabulated by net income classes, while
the composite data for individual returns and taxable fiduciary returns
with no net income and data for individual returns, Form 1040 A, are
shown, separately, in aggregate. Basic table 2-A presents the same
distributions of data for individual returns exclusively. In the fol-
lowing table these data for the individual returns are tabulated by
net income classes which are, in most instances, of a wider range
than classes employed in the basic tables.
STATISTICS OF INCOME FOR 1943, PART 1
15
Individual returns, 1943, by net income classes: Simple and cumulative distributions
of number of returns, net income, total income and victory tax, and income and
victory tax on 19^3 income, with corresponding percentage distributions; also aggre-
gate for individual returns with no net income
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Number of returns
Net income classes
Simple distribution
Cumulative distribu-
tion from highest
income class
Cumulative distribu-
tion from lowest
income class
Number
Percent
of total
Number
Percent
of total
Number
Percent
of total
Individual returns with net in-
come:
Forml040Ai5 (est.).. -
20,341,523
3, 052, 385
6, 090, 264
6, 333, 167
6, 087, 586
1, 099, 577
230, 655
100, 714
53, 630
84, 782
24, 867
4,408
2,294
439
214
48
46.76
7.02
14.00
14.56
13.99
2.53
.53
.23
.12
.19
.06
.01
.01
(")
(")
(17)
■43, 506, 553
7, 689, 214
1, 601, 628
502, 051
271, 396
170, 682
117, 052
32, 270
7,403
2,995
701
262
48
100. 00
17.67
3.68
1.15
.62
.39
.27
.07
.02
.01
(17)
(")
(")
35,817,339
41, 904, 925
43, 004, 502
43, 235, 157
43, 335, 871
43, 389, 501
43, 474, 283
43, 499, 150
43, 503, 558
43, 505, 852
43, 506, 291
43, 506, 505
43, 506, 553
Form 1040:
Under 1 (est.)
82.33
1 under 2 (est.)i6 . ..
2 under 3 (est.)
3 under 5 (est.) ..
96.32
Fi nndpr 10 (est.)
98.85
10 under 15 (est.)
99.38
15 under 20 (est.)
99.61
20 under 25
99.73
25imder 50
99.93
50 under 100
99. 98
100 under 150
99.99
150 under 300
99.99
300 under 500
99.99
500 under 1,000
99.99
1,000 and over
100. 00
Total
43, 506, 553
215, 485
100. 00
(18)
Individual returns with no net
Grand total, individual
returns
43, 722, 038
(18)
Net income '*
Net income classes
Simple distribution
Cumulative distribu-
tion from highest
income class
Cumulative distribu-
tion from lowest
income class
Amount
Percent
of total
Amount
Percent
of total
Amount
Percent
of total
Individual returns with net in-
come:
Form 1040A15 (est.)
31, 086, 413
1, 967, 917
9,219,150
15, 841, 553
22, 148, 687
7, 329, 177
2, 791, 325
1, 737, 001
1, 194, 339
2,863,371
1, 656, 694
528, 882
452, 032
165, 682
144, 036
83, 605
31.33
1.98
9.29
15.97
22.33
7.39
2.81
1.75
1.20
2.89
1.67
.53
.46
.17
.15
.08
■99, 209, 862
41, 094, 829
18, 946, 143
11,616,966
8, 825, 641
7, 088, 640
5, 894, 301
3, 030, 931
1,374,237
845, 355
393, 323
227, 641
83, 605
100. 00
41.42
19.10
11.71
8.90
7.15
5.94
3.06
1.39
.85
.40
.23
.08
58,115,032
80, 263, 719
87, 592, 896
90,384,221
92, 121, 222
93,315,561
96, 178, 931
97, 835, 625
98,364,507
98, 816, 539
98, 982, 221
99, 126, 257
99, 209, 862
Form 1040:
Under 1 (est.) . . ..
58.58
1 under 2 (est.)i8
2 under 3 (est.)
3 under 5 (est.)
80.90
5 under 10 (pst.)
88.29
10 under 15 (est.)
91.10
15 imder 20 (est.)-..
92.85
20 under 25
94.06
25 under 50
96.94
sounder 100
98.61
100 under 150
99.15
150 under 300
99.60
300 under 500
99.77
500 under 1,000
99.92
1,000 and over . .
100. 00
Total,.. ..
99, 209, 862
18 225, 683
100. 00
(18)
Individual returns with no net
income 12 (est.)
Grand total, individual
returns
20 98, 984, 178
(18)
For footnotes, see pp. 103-105.
16
STATISTICS OF INCOME FOR 1943, PART 1
Individual returns, 1943, by net income classes: Simple and cumulative distributiont
of number of returns, net income, total income and victory tax, and income and
victory tax on 1943 income, with corresponding percentage distributions; also aggre-
gate for individual returns with no net income — Continued
I For description of items and classiflcations, and methods of tabulating and estimating data, see pp. 6-13, 106-114]
[Net income classes and money figures in thousands of dollars]
Total income and victory tax =
Net income classes
Simple distribution
Cumulative distribu-
tion from highest
income class
Cumulative distribu-
tion from lowest
income class
Amount
Percent
of total
Amount
Percent
of total
Amount
Percent
of total
Individual returns with net in-
come:
Forml040Ai5 (est.)
2, 652, 207
153, 612
914, 467
1, 897, 896
3, 389, 282
1, 776, 296
907, 344
684, 299
540, 972
1, 606, 049
1, 202, 922
454, 303
425, 109
159, 497
132, 994
76, 982
15.62
.90
5.39
11.18
19.97
10.46
5.35
4.03
3.19
9.46
7.09
2.68
2.50
.94
.78
.45
•16, 974, 230
11, 356, 049
7, 966, 767
6, 190, 471
5, 283, 127
4, 598, 828
4, 057, 856
2, 451, 807
1, 248, 885
794, 582
369, 473
209, 976
76, 982
100. 00
66.90
46.93
36.47
31.12
27.09
23.91
14.44
7.36
4.68
2.18
1.24
.45
5, 618, 181
9, 007, 463
10, 783, 759
11,691,103
12, 375, 402
12,916,374
14, 522, 423
15, 725, 345
16,179,648
16, 604, 757
16, 764, 254
16, 897, 248
16, 974, 230
Form 1040:
Under 1 (est.)
33.10
1 under 2 (est.)'*
2 under 3 (est.) -
53.07
5 under 10 (est.)
63.53
10 under 15 (est.)
68.88
15 under 20 (est.) _-.
72.91
20 under 25
76.09
25 under 50
85.56
50 under 100
92.64
100 under 150 ,
95.32
150 under 300
97.82
300 under 500
98.76
500 under 1,000 .. _. _ -.
99.55
1,000 and over
100. 00
16, 974, 230
31, 749
100. 00
(18)
Individual returns with no net
income '2 (est.)
Grand total, individual
17, 005, 979
100. 00
1
Income and victory tax on 1943 income *
Net income classes
Simple distribution
Cumulative distribu-
tion from highest
income class
Cumulative distribu-
tion from lowest
income class
A mount
Percent
of total
A ^„^f Percent
Amount ^j ^otal
Amount
Percent
of total
Individual returns with net in-
come:
Form 1040A15 (est.)
2, 389, 266
98, 520
764, 226
1, 664, 406
2, 964, 261
1,476,551
752, 993
561,375
445, 099
1,:?21,678
985, 619
369, 670
344,019
133, 707
112,234
65, 816
16.54
.68
5.29
11.52
20.51
10.22
5.21
3.89
3.08
9.15
6.82
2.56
2.38
.93
.78
.46
14, 449, 441
9, 533, 023
6, 568, 762
5,092,211
4, 339, 217
3, 777, 843
3, 332, 743
2,011,065
1, 025, 446
655, 776
311,757
178,050
65,816
100. 00
65.98
45.46
35.24
30.03
26. 15
23.06
13. 92
7.10
4.54
2.16
1.23
4, 916, 418
7, 880, 680
9, 357, 231
10, 110, 224
10, 671, 599
11,116,698
12, 438, 376
13, 423, 995
13, 793, 665
14, 137, 684
14.271,391
14, 383, 625
Form 1040:
Under 1 (est.)
34.02
1 under 2 (est.)
2 under 3 (est.)
5 under 10 (est.) ._
64. 76
10 under 15 (est.)
69.97
15 under 20 (est.)
20 under 25 .. ._.
73.85
76.94
25 under 50 _ _. . .
50 under 100
92. 90
100 under 150
150 under 300-..
97.84
300 under 500 .... -
98. 77
500 under 1,000
99. 54
1,000 and over
. 46 14, 449, 441
100. 00
14, 449, 441
643
100. 00
(18)
Individual returns with no net
income '2 (est.)-- - ... -
Grand total, individual
returns.--
14,450.084 1 100.00 1 L--- ' '
For footnotes, see pp. 103-105.
STATISTICS OF INCOME FOR 1943, PART 1 17
TYPES OF TAX
The tax imposed on 1943 income is divided into three parts — the
normal tax and the surtax, which together compose the regular income
tax, and the victory tax. An exception arises in cases involving the
computation of tax where there is an excess of net long-term capital
gain over net short-term capital loss, in which case an alternative tax
is imposed if, and only if, the alternative tax is less than the combined
normal tax and surtax of the regular income tax.
An optional tax, also designated as an alternative tax in the Code,
is provided in supplement T for individuals with income of less than
$.3,000 derived wholly from wages, dividends, interest, and annuities.
This tax is a combination of the normal tax and the surtax of the
regular income tax.
The normal tax rate is 6 percent of the net income subject to normal
tax; and the surtax rate is 13 percent of the first $2,000 surtax net
income, rising to 82 percent on surtax net income which exceeds
$200,000.
The alternative tax on income which contains an excess of net long-
term capital gain over net short-term capital loss is the sum of a
partial tax, computed on income tax net income reduced for this pur-
pose by the excess of net long-term capital gain over net short-term
capital loss, and 50 percent of that excess.
The victory tax, a wartime tax, is 5 percent of the victory tax net
income after deducting the specific exemption of $624. An exemp-
tion of $1,248 is allowed husband and wife filing a joint return unless
the victory tax net income of one spouse is less than $624, in which
case the total exemption is $624 plus the victory tax net income of
such spouse. Credit (with limitations) is allowed against the victory
tax of 25 percent of the tax for a single person, or 40 percent for a
married person, plus 2 percent for each dependent. The net victory
tax liability is limited to the excess of 90 percent of the income tax
net income over the income tax computed without regard to the
victory tax or to any of the tax credits.
Victory tax net income is gross income excluding gain or loss from
sales of capital assets and interest on United States obligations which
is exempt from normal tax — less deductions for the following: business
expenses; nontrade or nonbusiness expenses incurred either for (a) the
production or collection of taxable income, or for (b) the management
or maintenance of property held for production of taxable income; net
operating loss deduction; alimony; and, on fiduciary returns, the
amount distributable to beneficiaries.
Returns are classified as taxable returns when there is a tax liability
for any one or more of -these types of tax on income reported for 1943
whether it be income tax net income or victory tax net income. This
classification disregards the tax on 525,562 returns which show no
tax liability on 1943 income, but which do show a tax liability on
1942 income carried forward as provided under the Current Tax Pay-
ment Act of 1943.
Basic table 1-A for individual returns shows details concerning
taxes and related data classified as returns with normal tax and surtax
and returns with alternative tax. Returns, Form 1040A, are not
included in Part II for returns with normal tax and surtax; but are
18
STATISTICS OF INCOME FOR 1943, PART 1
classified as returns with normal tax and surtax in Part I for all
returns. The income tax net income tabulated for the 40,222,699
taxable returns with net income in Part I, includes net income of
$8,599,852,067 reported on 6,245,185 returns which have neither a
normal tax nor a surtax. (In any previous year these returns would
have been considered nontaxable returns.) These returns are classified
as taxable only because of the victory tax paid on the victory tax
net income reported. The effective tax rate, tabulated in table 1-A,
is based on the net income tabulated therein although it is not the
precise tax base in view of the fact that the income and victory tax
on 1943 income is a combination of taxes having different bases.
The victory tax does not apply to the income tax net income tabulated
but is based on the victory tax net income; in the case of returns.
Form 1040 A, the gross income is tabulated as net income; and, in
the case of returns with alternative tax, the tax rates are applied to
a different amount of income than that tabulated.
Basic table 1-B presents tax data from taxable fiduciary returns
by similar classifications and basic table 1 shows composite data for
individual returns and taxable fiduciary returns. Basic table 8, for
optional returns. Form 1040 A, contains the tax data reported thereon.
In the table on pages 20-25, taxable individual returns, Forms 1040
and 1040 A, are classified according to the types, or combination of
types, of tax liability on 1943 income^victory tax only; normal tax
and surtax only; normal tax, surtax, and victory tax; alternative tax
only; and alternative tax and victory tax. The number of returns
in each category, by return form, is as follows:
Types of tax
Number of taxable returns
Total
Form 1040
Form 1040A
Victory tax only:
Returns with net income
Returns with no net income
Normal tax and surtax only
Normal tax, surtax, and victory tax
Alternative tax only
Alternative tax and victory tax
Total
6, 245, 185
17, 438
709, 536
33,236,128
379
31,471
2,168,107
17, 438
270, 887
19,592,111
379
31,471
40, 240, 137
22, 080, 393
4, 077, 078
438, 649
13, 644, 017
18, 159, 744
Returns with victory tax only include returns which show the in-
come tax net income to be less than the sum of personal exemption,
credit for dependents, and the credits for earned income and for cer-
tain Government interest; but which do show a victory tax net income
in excess of the specific exemption allowable for victory tax purposes.
Returns showing normal tax and surtax only and those showing
alternative tax only (i. e., returns with no victory tax) include returns
for a fiscal year ending within the period July through November
1943 which returns are not subject to the victory tax; calendar year
returns with net gain from sales of capital assets which when excluded
from the income, show a victory tax net income that is less than the
specific exemption for victory tax; returns of married persons whose
joint victory tax net income is less than their specific exemption; and
returns of single persons with victory tax net income under $624.
STATISTICS OF INCOME FOR 19 43, PART 1
19
Net victory tax of $2,304,834,775 is reported on 39,530,222 returns,
showing a victory tax net income of $102,844,179,434. Normal tax
and surtax of $11,230,550,620 before tax credits is reported on
33,945,664 returns showing income tax net income of $87,428,800,231.
Alternative tax of $931,039,962 before credits is reported on 31,850
returns showing income tax net income of $1,745,771,124.
Income tax net income and victory tax net income with the respective tax yield
[In thousands of dollars]
Type of tax
Income tax
net income
Normal tax
and surtax,
or alterna-
tive tax
(before
credits)
Victory tax
net income
Net vic-
tory tax
A'ictory tax only:
Returns with net income- . .
8, 974, 180
31,310
129, 833
643
Returns with no net income
Normal tax and surtax only
488, 538
86, 940, 262
27, 971
1,717,800
56, 381
11, 174, 170
16, 146
914, 894
Normal tax, surtax, and victory tax.
92, 302, 473
2, 116, 601
Alternative tax only
Alternative tax and victory tax
1, 536, 217
57 758
Total -
89, 174, 572
12, 161, 591
102, 844, 179
2, 304, 835
20
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
23
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24
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS. OF INCOME FOR 1943, PART 1
25
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26 STATISTICS OF INCOME FOR 1943, PART 1
SURTAX AND SURTAX NET INCOME— INDIVIDUAL RETURNS, FORM 1040
For 1943, there are 19,894,848 individual returns, Form 1040, with
a surtax net income of $40,766,808,903 and a surtax liability of
$8,093,990,441. Approximately 74 percent of these returns have
surtax net income of $2,000 or less. The optional returns. Form
1040A, do not show the amount of surtax net income, although surtax
comprises a part of the optional tax.
The surtax net income classes used in the two following tables are
identical with the surtax rate brackets for surtax net income not
over $18,000; and the surtax net income class over $18,000 embraces
the remaining surtax rate brackets. The returns with alternative
tax automatically fall in the surtax net income class over $18,000,
since that tax is ineffective on smaller amounts. The surtax net
income, tabulated and used for classification of the returns, is the
excess of income tax net income over the sum of personal exemption
and credits for dependents. However, the surtax net income tabulated
for returns with alternative tax is not the actual amount on which
the surtax is computed, for the reason that the alternative tax method
requires that the excess of net long-term capital gain over net short-
term capital loss be eliminated before surtax rates are applied and
the excess thus eliminated is taxed at a flat rate of 50 percent. The
normal tax and surtax tabulated include the actual amounts paid
on this category of returns; and the income and victory tax on 1943
income includes $143,928,085 resilting from the 50 percent tax on
the excess of net long-term capital gain over net short-term capital
loss.
STATISTICS OF INCOME FOR 1943, PART 1
27
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STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1 29
TAX WITHHELD, TAX PAYMENTS, AND TAX REFUND
Current collection of the individual income tax was inaugurated on
January 1, 1943. At that time collection of tax at source on wages
covered only the victory tax portion of the income and victory tax
liability. Subsequently on July 1, 1943, under the Current Tax
Payment Act of 1943, the rate of withholding on wages was increased
to approximate the victory tax, the normal tax, and the surtax at the
lowest bracket rate. Individuals, whose income was not subject
to withholding were required to make payments of tax during the
income year, through the medium of a declaration of estimated
tax as explained below. The new act also provided for the merging
of the 1942 and 1943 tax liabilities in arriving at the total income
and victory tax reported on the 1943 return. Discharge of this
combined tax liability was accomplished by the various tax pay-
ments or combination of payments made during 1943, and by a
final adjustment, if necessary, when the 1943 income tax return was
filed, after the close of the income year. The year-end adjustment
results either in a refund where the total income and victory tax has
been overpaid, or in a cash payment at time of filing where there is
a balance of tax due. There follows a resume of tax payments and
year-end adjustments.
During the first 6 months of 1943, there was withheld, by the em-
ployer, from the wages of every employee (except certain groups
specifically exempt by law, such as members of the armed forces in
active service, agriculture labor, domestic servants, and casual labor
not connected with the employer's trade or business) a tax of 5 percent
of the excess of each wage payment over the withholding deduction
allowable. The withholding deduction was $624 for the taxable year.
Beginning on July 1, 1943, the withholding upon wages was increased
to 20 percent of the excess of each wage payment over the withholding
exemption, under provisions of the Current Tax Payment Act of 1943.
The amount to be withheld by employers, under the new act, depends
upon the amount of wages paid to the employee and upon the amount
of personal exemption and number of dependents claimed by the em-
ployee, for withholding purposes, on his withholding exemption cer-
tificate. The act provides tables, to be used at the option of the em-
ployer, to determuae the amount of tax to be withheld in accordance
with the employee's status as shown on the withholding exemption
certificate. The tax thus withheld at source on wages is allowable
as a credit against the total income and victory tax resulting from the
merging of the 1942 and 1943 tax liabilities.
Payments of the 1942 tax liabihty, as reported on the 1942 returns
were made to collectors of internal revenue during the first half of
1943. Further payments on this hability, as such, were not made
after the Current Tax Payment Act of 1943 became effective, July 1,
1943. Payments which were made on the 1942 tax liability are cred-
ited toward the discharge of the total income and victory tax re-
ported on the 1943 return.
In order to provide for the current collection of individual income
tax on mcome not subject to withholdmg, a declaration of estimated
mcome and victory tax on 1943 income. Form 1040-ES, was requned
to be filed on or before September 15, 1943, by (1) individuals not
subject to withholding if the anticipated gross income be such as to
30
STATISTICS OF INCOME FOR 19-43, PART 1
require the making of a return, that is, $500 or more if single, or $1,200
or more if married, (2) individuals required to make a return for 1942
and whose gross wages in that year were greater than expected from
that source in 1943, (3) individuals subject to withholding, but whose
wages were expected to exceed $2,700 if single, or $3,500 if married,
or did exceed such amounts the previous year, and (4) individuals
subject to withholding, but whose income from sources other than
wages were expected to exceed $100 and whose gross income be such
as to require a return, or did exceed $100 in the previous year and a
return was required to be filed, or would have been required if the
marital status had been the same. After reducing the estimated
income tax by the amount to be withheld from wages during the entire
year and the payments made on 1942 tax liability, the balance of esti-
mated tax was due in two installments, one at time of filing and the
second on or before December 15, 1943. Declaration of estimated tax
did not necessarily result in an actual payment since the estimated tax
on 1943 income may have been nil, or, in the case of an estimated tax,
the withholding tax on wages and the 1942 tax payments may have
left no unpaid balance. If there was a payment on account of the
estimated tax, or an installment thereon, it is considered a payment
on account of the total income and victory tax.
Payment of an amount not exceeding one-half of the unforgiven tax
could be postponed until March 15, 1945, at the option of the tax-
payer who had a balance of tax due at time of filing, under provisions
of the Current Tax Payment Act of 1943, granting relief from double
payment of tax during 1943 to taxpayers who were taxable on both
1942 and 1943 incomes.
Cash payment at time of filing the 1943 return is that portion of
total income and victory tax remaining after deducting credit for
tax withheld on wages, payments on 1942 tax liability, payments on
declaration of estimated tax on 1943 income, and the allowable amount
of unforgiven tax to be postponed.
Individuals whose tax withheld at source on wages, payments on
1942 tax liability, and payments on declaration of estimated tax
on 1943 income exceed their total income and victory tax are eligible
for a refund of the overpayment, or, if they so elect, may request that,
the overpayment be applied on their 1944 estimated tax.
The number of individual returns showing the various tax pay
m^nts and the amount of such payments together with the tax post--
poned and tax overpayment are as follows:
Number of
returns
Amount (in
thousands
of dollars)
Returns showing:
Income and victory tax withheld
Payments on 1942 tax
Payments on 1943 declaration.
Cash payments at time of filing
Unforgiven tax postponed
Overpayment — refund, or credit on 1944 estimated tax
Total income and victory tax _.
36, 585, 007
25, 946, 406
9, 727, 496
2' 15, 866, 443
4, 596, 284
16, 032, 848
40, 765, 699
870, 5571
526, 9251
157, 4191
742,191
365, 8201
656, 9341
005,97*
For footnotes, see pp. 103-105.
STATISTICS OF INCOME FOR 1943, PART 1 31
In tabulating data regarding these tax payments in the text table on
pages 32-45, the returns with an income and victory tax withheld are
tabulated separately from returns with no income and victory tax
withheld and there is a summary for each group, as well as for all
returns. In the summary for all retui'ns, a frequency distribution of
returns is also included. Returns with an income and victory tax
withheld are segregated into returns with only a tax withheld by
employers; returns with a tax withheld by employers and with pay-
ment on 1942 tax; returns with tax withheld by employers and with
payments on 1943 declaration; returns with tax withheld by employers,
also payments on 1942 tax and on 1943 declaration. Returns with no
income and victory tax withheld are segregated into returns with
payments on 1942 tax only; returns with payments on 1943 declaration
only; returns with payments on 1942 tax and on 1943 declaration; and
returns with no payments on 1942 tax or on 1943 declaration. Each
of these segregations disregards the additional features related to the
complete discharge of the total income and victory tax liability, i. e.,
cash payment at time of filing, tax postponed, or tax overpayment.
Comparison of the number of returns with income and victory tax
withheld on wages and the number of returns with salaries reveals
that there are 1,674,089 individual returns showing wages no part of
which were subject to withholding.
Upon comparing the number of returns with payments on 1942 tax
with the number of 1943 returns showing a 1942 tax liability, it will
be observed that there are approximately 300,000 more returns
showing a payment on 1942 tax than show a 1942 tax liability.
This is without doubt the result of payments on 1942 tax made by
members of the armed forces who subsequently recomputed their 1942
tax, as provided in the Current Tax Payment Act of 1943, to eliminate
from the excess of 1942 tax over 1943 tax, the tax attributable to
earned net income, thereby making the 1942 income nontaxable and
causing no 1942 tax to be reported on the 1943 return. Such overpay-
ments are refundable.
The number of returns with payments on a 1943 declaration of
estimated tax is not indicative of the number of taxable declarations
filed, but only of the number on which a cash payment is made.
The number of returns with cash payment at time of filing excludes
the number of returns. Form 1040 A, which number is not available.
The number of returns with a refund, the number of returns with a
credit on 1944 estimated tax, and the respective amounts for each are
not tabulated separately.
32
STATISTICS OF INCOME FOR 1943, PART 1
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46 STATISTICS OF INCOME FOR 1943, PART 1
FORGIVEN TAX UNDER THE CURRENT TAX PAYMENT ACT OF 1943
When the system of current collection of income tax liability was
inaugurated, individuals who had an income tax on 1942 income and
also on 1943 income were granted relief from the full payment of both
years' taxes during 1943, under provisions of the Current Tax Payment
Act of 1943. This act provided forgiveness of all, or a portion, of the
smaller year's tax and a postponement until March 15, 1945, of the
payment of an amount not greater than one-half of the unforgiven
portion. The 1942 and 1943 tax liabilities were compared to deter-
mine the smaller tax.
The amount of tax forgiveness depends on the amount of the
smaller year's tax and on the fact that the taxpayer was, or was not,
in active service as a member of the armed forces. If there is no tax
for one of the 2 years, 1942 or 1943, there is no forgiveness, except for
members of the armed forces as explained below. The amount of tax
forgiveness is as follows: (1) where the smaller year's tax is $50 or less,
the smaller year's tax is completely forgiven; (2) where the smaller
year's tax is more than $50 but not more than $66.67, the tax forgive-
ness is $50 of the smaller year's tax; and (3) where the smaller year's
tax is more than $66.67, the tax forgiveness is 75 percent of the smaller
year's tax. However, if the taxpayer was in any of the armed forces
in active service at any time during either 1942 or 1943, and his 1942
tax is larger than the tax on 1943 income, the tax forgiveness in (1),
(2), or (3) is increased by an amount equivalent to the excess of the
tax shown on the 1942 return over the tax on 1943 income, to the
extent that such excess is attributable to 1942 earned net income.-
This may result in the 1942 tax as recomputed being no larger than
the 1943 tax; or, where there is no tax on the 1943 income, the 1942
tax may be eliminated.
Generally, members of the armed forces reported the 1942 tax as
recomputed, on their 1943 returns. This means that the 1942 tax
liability, reported on the 1943 returns of members of the armed forces
having a larger tax on 1942 income, is less than the actual 1942 tax
liability shown on the 1942 returns when filed. Also, where the 1943
income is nontaxable and the excess of 1942 tax, that is, the entire
1942 tax, is eliminated by reason of recomputation, the 1943 return
shows no 1942 tax liability despite the fact that the 1942 return, as
filed, did show a tax.
STATISTICS OF INCOME FOR 1943, PART 1
47
Since the 1942 tax as recomputed is reported by members of the
armed forces having a larger tax on 1942 income, the special tax for-
giveness, relating to the 1942 tax attributable to earned income, is not
registered on the 1943 return; and data are not available from which
it can be determined. Consequently, the number of returns with tax
forgiveness and the amount of that forgiveness, tabulated for returns
with a larger tax on 1942 income, in the tables herewith, are under-
stated; and the 1942 tax liability attributable to such members of the
armed forces is less than the amount of liability reported on their
1942 returns.
Returns taxable only on 1 year's income or nontaxable in both years
have no forgiveness, except that members of the armed forces who had
a larger tax on 1942 income had benefit of the special tax forgiveness
which is not recorded on the 1943 returns and therefore could not be
tabulated as having tax forgiveness. Also, there are a negligible
number of taxable returns with fiscal years ending July through Nov-
ember 1943 which have no tax forgiveness, since they are not subject
to the Current Tax Payment Act.
A resume of all returns filed in 1943, tabulated below, presents the
number of returns showing a tax forgiveness, the number of returns
without a tax forgiveness, and the amount of forgiven tax reported on
the 1943 returns.
Individual returns for 1943: Number of returns with or without tax forgiveness and
the amount of forgiven tax
[Money figures in thousands of dollars]
Total
Returns with larger
tax on 1943 income
Returns with larger
tax on 1942 income
Number of
returns
Forgiven
tax
Number of
returns
Forgiven
tax
Number of
returns
Forgiven
tax
Returns showing tax forgiveness
■ (taxable on 1942 and 1943 income):
75 percent of smaller tax for-
given ._- -_ _
17,168, 144
6, 224. 027
1, 727, 929
5,509,242
145, 643
86, 396
15,264,624
5, 056, 297
1, 527, 476
4, 526, 536
120, 557
76, 374
1, 903, 520
1, 167, 730
200, 453
982,706
100 percent of smaller tax for-
given
25, 086
$50 of smaller tax forgiven
10,023
Total
25, 120, 100
15, 643, 766
5, 741, 282
21, 848, 397
15, 118, 204
4, 723, 468
32 3,271,703
33 525, 562
1, 017, 814
Returns showing no tax forgive-
ness:
Taxable, either on 1942 or on
1943 income .. ...
Total
Nontaxable in both years, or
fiscal year returns not sub-
ject to Current Tax Payment
Act
40, 763, 866
33 2, 958, 172
5,741,282
36, 966, 601
4, 723, 468
3, 797, 265
1, 017, 814
Grand total
43, 722, 038
For footnotes, see pp. 103-105.
48 STATISTICS OF INCOME FOR 19 43, PART 1
Additional data regarding tax forgiveness are tabulated in the
table on pp. 50-59. Returns included in this tabulation are (1)
returns which show a tax on 1942 income and also on 1943 income and
(2) returns which show a tax for only 1 year, either 1942 or 1943,
except that the fiscal year returns ending during July-November
1943 are excluded. (They are not subject to the Current Tax Pay-
ment Act of 1943.) These data are presented in a manner which
shows the tax base on which tax forgiveness is computed, that is, by
segregation of returns with a larger tax on 1943 income and returns
with a larger tax on 1942 income. Returns with an equal amount of
tax in both years are tabulated with returns showing a larger tax on
1942 income. Returns with a tax for only 1 year are considered
having a larger tax in the applicable year; however, such returns
have no forgiven tax (unless the return is for a member of the armed
forces with a larger tax in 1942, in which case the forgiveness is not
recorded on the 1943 returns as previously explained).
Returns with a larger tax on 1943 income and returns with a larger
tax on 1942 income are further segregated according to the amount of
the smaller tax liability, which amount indicates the amount of tax
to be forgiven, as follows: smaller tax not over $50 (completely for-
given); smaller tax over $50 but not over $67 ($50 forgiven); and
smaller tax over $67 (75 percent forgiven). Data tabulated for each
of these categories and for returns taxable only in 1 year show the
1942 tax liability reported on the 1943 returns, the income and
victory tax on 1943 income, unforgiven portioD of the smaller tax, and
the total income and victory tax where there is a difference between
it and the applicable tax tabulated. The summaries for returns with
a larger tax on 1943 income and for returns with a larger tax on 1942
income also show these data, while the summary for all returns com-
bines the tax liability for 1942 as reported on the 1943 returns with
the income and victory tax on 1943 income, which combination
represents the gross tax liability for the 2 years before tax forgiveness,
except that members of the armed forces reported the recomputed
1942 tax which is after the special tax forgiveness attributable to
earned net income in 1942. The gross tax liability for the 2 years of
$22,698,666,673, compared with the total income and victory tax of
$16,957,385,129 (which is the tax after forgiveness) shows that the
amount of forgiven tax reported is $5,741,281,544.
The 1942 tax reported on the 1943 returns does not equal that pub-
lished in Statistics of Income for 1942, Part 1. There are several
reasons for the difference (approximately 5 million dollars), chief
among which are (1) members of the armed forces reported on their
1943 returns the 1942 tax as recomputed, which tax is smaller than
the tax reported on the 1942 return, (2) there are no 1943 returns for
individuals who died during 1942, so that the 1942 tax for such indi-
viduals is not reported, (3) members of the armed forces outside the
United States on the due date for filing a return are automatically
granted deferment; in such cases, a 1942 return may be in Statistics of
Income for 1942 with no corresponding return in 1943 statistics, and
conversely, a 1943 return giviag data on 1942 income tax may be in
this report without a corresponding return in the 1942 statistics,
STATISTICS OF INCOME FOR 1943, PART 1 49
(4) fiscal year returns with income years beginning in 1942 and
ending July through November 1943 do not show a prior year tax
^asmuch as such returns are not subject to the Current Tax Payment
Act^f 1943 (5) the tax credits for tax paid at source on tax-free
Covenant hand interest and for tax paid to foreign countries are no
deducted from the tax tabulated in Statistics of Income for 1942 but
these credits were deducted from the 1942 tax as reported on the 1943
returns, and (6) sampling variations may be present m the area lor
wS estimated data are computed; for 1942, samples were used for
Teturns with net mcome under $5,000; for 1943, samples were used
for returns with net income under $20,000.
50
STATISTICS OF INCOME FOR 19 43, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
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60 STATISTICS OF INCOME FOR 19 43, PART 1
FAMILY RELATIONSHIP— INDIVIDUAL RETURNS WITH NET INCOME
The summary table below, for individual returns with net income,
shows the number of returns, amount of net income, and percentage
of total, classified by the family relationship of the taxpayer. The
number of returns, net income, personal exemption, credit for de-
pendents, and income and victory tax on 1943 income, classified by
family relationship and by net income classes, are tabulated in basic
table 3. Basic table 9 shows the number of returns, sources of income,
gross income, personal exemption, credit for dependents, and income
and victory tax on 1943 income tabulated from individual returns,
Form 1040A, by family relationship and by gross income classes.
Individual returns with no net income are not classified by family
relationship owing to the lack of sufficient data on which to base the
classification. Returns, Form 1040, with net income are classified
according to the taxpayer's marital status on the last day of the
taxable year, regardless of any changes that may have taken place
during the year. Returns, Form 1040A, are classified according to
the marital status on July 1, 1943, regardless of changes that may
have occurred before or after that date.
The five classifications for family relationship are: Joint returns of
husbands and wives, separate returns of husbands and wives, com-
munity property returns, returns for heads of families, and returns
for those who are not heads of families. The community property
returns, although separate returns of husbands and wives, are not
included in the classification for separate returns of husbands and
wives unless noted to that effect. Except in the case of joint returns
of husbands and wives, returns are classified as returns of men or
returns of women.
The joint returns of husbands and wives are segregated to show
those with one income reported and those with two incomes reported.
Segregation is based on the specific exemption claimed against the
victory tax net income. A specific exemption of $624 is allowed when
only one income is reported and $1,248 is allowed when husband and
wife both have income, unless the victory tax net income of one
spouse is less than $624, in which case the total exemption is limited
to $624 plus the victory tax net income of such spouse.
Heads of families are individuals who, although not married, ac-
tually support and maintaiu in one household one or more individuals
who are closely connected with him by blood relationship, relation-
ship by marriage, or by adoption, and whose right to exercise family
control and provide for these dependent individuals is based upon
STATISTICS OF INCOME FOR 1943, PART 1 61
some moral or legal obligation. Such individuals may be over 18
years of age. (It will be noted that the definition of dependents used
to qualify the taxpayer as a head of family is different from the
definition of dependents used for the purpose of determining credit
for dependents.) Heads of families are allowed the same personal
exemption as married persons filing a joint return.
The community property classification is applied to returns showing
the income of spouses divided according to the cominunity property
laws in the States of Arizona, California, Idaho, Louisiana, Nevada,
New Mexico, Oklahoma, Oregon, Texas, and Washington even though
such division of income for 1943, by taxpayers residing in Oklahoma
and Oregon, is not recognized for Federal income tax purposes and
will be eliminated upon audit of the returns. (Revised community
property laws were enacted in Oklahoma during 1945 and in Oregon
during 1947 which are recognized thenceforth for Federal income
tax purposes.)
Every return showing community property income, regardless of
the amount of net income, is classified as a community property
return. The net income class for community property returns filed
separately by husband and wife is based on the respective amounts of
net income. In tabulating data for a joint return showing community
property income apportioned equally between husband and wife and
the tax for each computed on the divided net incomes, the items of
income, deductions, net income, and tax are divided to represent
two returns which are classified as separate community property
returns, and the net income class for each is based on one-half the
combined community property net income reported. The return of
a married person not reporting community property income, filed in
the States listed above, is classified in the same manner as the return
of a married person filed in a noncommunity State, i. e., joint returns
of husbands and wives or separate returns of husbands or wives.
The unequal number of returns for men and women in the two
classifications, "Separate returns of husbands and wives" and "Com-
munity property returns," is the result of (1) insufficient data in some
returns to properly identify the returns of married persons, (2) use
of samples as basis of estimating data, and (3) deferment of filing
returns by members of the armed forces.
62
STATISTICS OF INCOME FOR 1943, PART 1
Individual returns with net income, 1943, by sex and family relationship: Number
of returns, net income, and percentage of total
[For description of classifications and method of estimating data, see pp. 10-13, 106-114]
Family relationship
Returns
Number
Percent
of total
Net income '*
Amount
(thousands
of dollars)
Percent
of total
Joint returns of husbands and wives:
Two incomes reported ^*
One income reported 3<
Separate returns of husbands and wives: 36
Men -
Women -
Community property returns: 36
Men
Women
Heads of families:
Single men and married men not living with wives —
Single women and married women not living with huS'
bands
Not heads of families:
Single men and married men not living with wives —
Single women and married women not living with hus
bands
Total individual returns with net income.. —
6, 267, 054
15, 964, 575
1, 778, 379
2, 042, 144
955, 929
936, 666
1, 268, 241
1, 658, 534
5,421,119
7, 313, 912
14.41
36.69
4.09
4.69
2.20
2.15
2.92
3.58
12.46
16.81
16, 052, 969
41, 270, 920
7, 723, 044
3, 838, 856
3, 279, 514
3, 167, 591
2, 836. 538
2, 519, 820
8, 808, 275
9, 712, 335
16.18
41.60
7.78
3.87
3.31
3.19
2.86
2.54
43, 506, 553
100. 00
99, 209, 862
100.00
For footnotes, see pp. 103-105.
NUMBER OF DEPENDENTS-INDIVIDUAL RETURNS WITH NET INCOME
The following table shows, for individual returns with net income,
the number of returns with and without credit claimed for dependents
and the number of dependents for whom credit is claimed, distributed
by income classes and by family relationship. Data are not available
for returns with no net income because information regarding credit
for dependents is insuflScient for accurate tabulation. The family
relationship classification is the same as previously described except
that in this table the community property returns are tabulated with
the separate returns of husbands and wives. In Part I of this table,
data for individual returns, Form 1040, are presented by net income
classes and returns. Form 1040A, in aggregate; and, in Part II, data
for individual returns. Form 1040A, are tabulated by gross income
classes. In both instances, classes are identical with those in the basic
tables of this report.
Frequency distribution of returns by number of dependents classes
is available only for returns in aggregate and for joint returns of hus-
bands and wives. The five dependents classes are: One, two, three,
four, and five or more dependents.
STATISTICS OF INCOME FOR 19 43, PART 1 63
A dependent for whom credit is allowed is any person (other than
husband or wife) under 18 years of age, or incapable of self-support
because mentally or physically defective, whose chief support is re-
ceived from the taxpayer. However, if the taxpayer is head of a
family only because of dependents for whom he would be entitled to
credit under this rule, credit is allowed for each of such dependents
except one. The amount of credit for dependents, tabulated elsewhere
in this report, is $350 each if Form 1040 is filed, or $385 each if Form
1040 A is filed.
On returns. Form 1040A, the number of dependents for which credit
is claimed is determined as of July 1, 1943, without regard to any
change that occurred during the taxable year in the taxpayer's status
with respect to dependents. On returns. Form 1040, the number of
dependents for which credit is claimed includes dependents who re-
ceived their chief support from the taxpayer for only a part of the year.
In such instances, the taxpayer apportions the credit according to the
number of months for which the chief support was rendered.
It can be determined from this tabulation that the 43,506,553
individual returns with net income represent a minimum coverage
of 101,151,758 persons. Each of the 43,506,553, returns represents one
person and a total of 32,586,801 dependents are reported thereon.
The joint returns include 22,231,629 wives, who are not considered
dependents; and each of the 2,826,775 heads of families had at least one
dependent excluded. Thus, a minimum of 101,151,758 persons are
covered by the individual returns with net income. Actually a greater
number of persons are covered because of (a) dependents over 18 years
of age, not mentally defective, for whom credit cannot be claimed, and
(6) dependents born subsequent to July 1, 1943, to married persons
filing Form 1040A. (The 215,485 individual returns with no net in-
come, which are not included in this tabulation, represent a like
number of persons as well as an unknown number of wives and
dependents.)
64
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 19 43, PART 1
65
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STATISTICS OF INCOME FOR 1943, PART 1
75
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76 STATISTICS OF INCOME FOR 1943, PART 1
SOURCES OF INCOME AND DEDUCTIONS
Income from the various sources tabulated in this report is the net
amount, that is, the excess of gross receipts over the deductions as
reported in the schedules on the returns, and the aggregate tabulated
for each source is the sum of the net amounts of income from that
source, except that "Salaries, wages, etc.," and "Other income," tab-
ulated for returns, Form 1040 A, are gross amounts. Cividends, in-
terest, and annuities being reported in one sum on Form 1040 A, can-
not be tabulated in their proper sources inasmuch as none can be
separated; therefore, the combined amount is tabulated as other in-
come. Negative amounts reported under "Income" on Forms 1040
and 1041 are transferred in tabulation to deductions, and are included
in the amount tabulated for a specific deduction or in other deduc-
tions.
Deductions are reported only on returns, Forms 1040 and 1041. A
deduction for contributions, for medical expenses, or for a net loss
from sales of capital assets is allowable only in the evient that it meets
specified limitations involving a net income computation as explained
subsequently in the descriptions of these deduction items. Where
the result of the computation is a deficit, the deduction is not allow-
able. However, for purposes of this report, the returns are not
edited to ascertain whether or not these deductions conform to the
specified limitation and there are some instances, particularly among
returns with no net income, where the amount reported exceeds the
limitation.
Composite data pertaining to sources of income and deductions for
taxable individual and fiduciary returns. Forms 1040 and 1041, and
data for nontaxable individual returns, Form 1040, with net income,
are tabulated by net income classes in basic table 4, which also presents
the composite aggregate for the taxable individual and fiduciary re-
turns, Forms 1040 and 1041, with no net income, as well as aggregates
for taxable and nontaxable individual returns. Form 1040 A, and for
nontaxable individual returns, Form 1040, with no net income. Data
similar to those in basic table 4, are tabulated separately for individual
returns and for taxable fiduciary returns in basic tables 4-A and 4-B,
respectively. Basic table 9 shows the sources of income reported on
individual returns. Form 1040 A, tabulated by taxable and nontaxable
returns and by size of gross income.
A frequency distribution for "Salaries, wages, etc.," may be ob-
tained from the tabulation for patterns of income on pages 90-92, for
"Net gain or loss from sales of capital assets" from basic tables 5
and 5-A presenting data for such gains and losses, and for "Medical,
dental, etc., expenses" reported on returns. Form 1040, from the text
table on pages 101-102.
The following table shows each source of income and deduction, as
reported on the individual returns and on the taxable fiduciary re-
turns, tabulated by returns with net income or with no net income.
STATISTICS OF INCOME FOR 19 43, PART 1
77
Individual returns and taxable fiduciary returns, 19 43, by returns with net income
and with no net income: Number of returns, sources of income, deductions, and
net income or deficit
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Money figures in thousands of dollars]
Sources of income and deductions
Total
Individual returns
With net
income
With no
net
income "
Taxable fiduciary
returns
With net
income
With no
net
income u
Total number of returns
Sources of income:
Salaries, wages, etc
Dividends from domestic and foreign cor-
porations 38
Interest: ^s
Bank depasits, notes, mortgages, cor-
poration bonds
Partially tax-exempt Government ob-
ligations <»
Taxable Government obligations *i
Annuities
Net gain from sales of capital assets «
Net gain from sales of property other than
capital assets "
Rents and royalties (profit)"
Business profit «
Partnership profit ^'
Income from fiduciaries "
Other income *^
Total income
Deductions:
Net loss from sales of capital assets "
Net loss from sales of property other than
capital assets *^ .
Business loss «
Partnership loss *'
Contributions so
Interest paid si
Taxes paid si
Losses from fire, storm, shipwreck, etc., or
theft SI 52
Medical, dental, etc., expenses S3
Other deductions s*
Total deductions
Amount distributable to beneficiaries
Net income or deficit
43,819.194
43, 506. 553
215, 485
95, 903
82, 754, 673
3, 105, 230
807, 636
85, 773
77, 325
126, 829
892, 530
78, 421
1, 880, 444
11, 086, 508
5, 152. 861
839, 394
592. 851
82, 713, 697
2, 751, 284
732, 655
76, 577
65, 130
125, 113
785, 156
76,254
1, 779, 761
11,018,336
5, 093, 021
818, 005
579, 223
40, 975
28, 550
9,597
903
892
1,716
9,814
33, 052
22, 657
15, 124
5,453
1,435
318, 401
63, 893
8,173
11, 152
97, 238
1,445
65,844
45, 359
44, 576
15, 795
12, 001
107, 480, 475
106, 614, 214
170,866
683, 876
203, 151
123, 972
373. 845
60. 517
1, 836, 006
1, 065. 600
2, 147, 179
139, 970
799. 573
1,116,782
189, 718
74, 124
213, 394
41, 361
1, 830, 363
1, 038, 883
2, 108, 792
118, 355
785. 047
1, 004, 315
10, 065
48, 778
159,363
18, 761
5,643
17. 224
20, 393
21,615
14, 526
80, 182
2,928
1,008
1,072
354
8,286
16, 809
31, 077
7, 866, 595
254, 597
7. 404, 352
396, 550
61, 534
246, 576
2« 99, 359, 282
99, 209, 862
19 225, 683
375, 766
1,253
6,996
120
150
322
24
1,787
156
140
140
193
11, 519
440
63
16
42
1,207
1,185
1,207
4,160
8,022
"663
For footnotes, see pp. 103-105.
Salaries, wages, etc., reported on individual returns include salaries,
wages, fees, bonuses, commissions, compensation of officers and em-
ployees of State and local governments or any agency or instrumen-
tality thereof, as well as pensions and retirement pay upon which a
tax is withheld. Military and naval personnel exclude from gross
income compensation not exceeding $1,500 for active service during
the war in the military or naval forces of the United States or the
other United Nations. The compensation tabulated in this report
for individuals and partners who received during the taxable year
compensation or back pay for personal services, covering 36 calendar
months or more, is the proportionate amount which would have been
reported on the return for 1943 if the compensation had been received
78 STATISTICS OF INCOME FOR 1943, PART 1
in equal portions in each of the years for which the personal service
was rendered. According to section 107 of the Internal Revenue
Code as amended, the tax attributable to such compensation and
back pay shall not exceed the aggregate of taxes which would have
been due had the compensation been received in equal portions in
each of the years for which the personal service was rendered. The
compensation tabulated for 1943 is the portion to which 1943 tax
rates are applied, and the compensation and tax allocated to prior
years are not included in this report nor in Statistics of Income, Part
1, for prior years.
Dividends Jrom domestic and foreign corporations include dividends
on share accounts in Federal savings and loan associations issued on
or after March 28, 1942, but exclude such dividends on prior issues
and dividends of all kinds received through partnerships and
fiduciaries.
Interest on bank deposits, notes, mortgages, and corporation bonds is
the interest received or accrued from these sources, but unlike last
year, the amortizable bond premium for the taxable year on corpo-
ration bonds is not deducted, even though the taxpayer elected to
report on that basis. (The deduction is reported in other deductions.)
Partially tax-exempt interest is that received on certain Government
obligations issued prior to March 1, 1941, namely, United States sav-
ings bonds and Treasury bonds owned in principal amount over
$5,000 and obligations of instrumentalities of the United States other
than Federal land banks, Federal intermediate credit banks, or joint
stock land banks. Unlike last year, this item includes dividends on
share accounts in Federal savings and loan associations issued prior
to March 28, 1942, which are also partially tax-exempt. The re-
ported amount, which also includes such interest and dividends re-
ceived through partnerships and fiduciaries, is not subject to normal
tax or victory tax. The deduction for amortizable bond premium
for the taxable year has been deducted from the interest received
where the taxpayer elects to report on that basis.
Taxable interest on Government obligations is that received on
Treasury notes issued on or after December 1, 1940, United States
savings bonds, and other obligations of the United States or any
instrumentality thereof issued on or after March 1, 1941. The re-
ported amount excludes such interest received through partnerships,
estates, and trusts, and it has no exemption from the income tax or
victory tax. The amortizable bond premium has been deducted
where the taxpayer elects to report on that basis.
Annuities reported as income on individual returns are only the
taxable portion of amounts received under an annuity or endowment
contract. Amounts received to the extent of 3 percent of the total
cost of the annuity are reported as income for each taxable year, until
the aggregate of amounts received and excluded from gross income
in this and prior years equals the total premiums or consideration
paid. Thereafter, the entire amount received is taxable and must be
reported in gross income.
Net gain or net loss Jrom sales of capital assets is the amount reported
for the computation of net income whether or not the alternative tax
is imposed. It is a combination of net short- and long-term capital
STATISTICS OF INCOME FOR 1943, PART 1 79
gain and loss the computation of which includes the net capital loss
carried over from 1942. If the combination of net short- and long-
term capital gain and loss and the carry-over results in a net gain,
the amount thereof is included in total income; if the combination
results in a net loss the deduction for the current year is limited to the
net loss, or to $1,000, or to the net income computed without regard
to capital gains or losses, whichever is smallest. The allowable de-
duction may consist wholly of current year capital loss; or wholly of
carry-over; or partly of current year capital loss and partly of carry-
over, depending on the circumstances. Certain details of the net
gain and net loss from sales or exchanges of capital assets are shown
in basic tables 5 and 5-A and are discussed on pp. 98-100.
The term "capital assets" means property held by the taxpayer
(whether or not connected with his trade or business), but not (1)
stock in trade or other property which would properly be included in
inventory if on hand at the close of the taxable year, (2) property held
primarily for sale to customers in the ordinary course of trade or
business, (3) property used in trade or business of a character which
is subject to the allowance for depreciation, (4) an obligation of the
United States or any possession thereof, or of a State or Territory or
any political subdivision thereof, or the District of Columbia, issued
on or after March 1, 1941, on a discount basis and payable without
interest at a fixed maturity date not exceeding 1 year from date of
issue, or (5) real property used in trade or business.
For the purpose of computing net gain or loss from sales or exchanges
of capital assets the law distinguishes between short- and long-term
capital gain and loss and provides different rules for the treatment of
each. The distinction between short- and long-term gain and loss is
based on the length of time that the asset is held before the sale or
exchange. Short-term applies to the gain or loss resulting from the
sale or exchange of a capital asset held for not more than 6 months,
and 100 percent of the recognized gain or loss thereon is taken into
account in computing net short-term capital gain or loss. Long-term
applies to the gain or loss resulting from the sale or exchange of a
capital asset held for more than 6 months, and 50 percent of the
recognized gain or loss thereon is taken into account in computing
net long-term capital gain or loss.
Under certain circumstances, property used in trade or business,
which is not a capital asset (defined in (3) and (5) above) may be
treated as a capital asset. This category includes such property as
land, buildings, and depreciable property if used in business and if
held more than 6 months. If the recognized gains from the sales or
exchanges and from the involuntary conversions (through seizure,
condemnation, destruction, or fire) of property in this category plus
the recognized gains from involuntary conversions of any capital
assets held more than 6 months are greater than the recognized losses
from such sales, exchanges, and conversions, then the net gain is to
be treated as a long-term capital gain. If the recognized losses are
greater than the recognized gains, the net loss is not considered a
capital loss but is deductible in full.
If bonds in registered or coupon form and corporate stocks become
worthless during the year and are capital assets, the loss therefrom is
considered as from the sales or exchanges of capital assets; also, a
80 STATISTICS OF INCOME FOR 19 43, PART 1
nonbusiness debt which becomes totally worthless within the year is
considered a loss from the sale of a capital asset held not more than
6 months; and certain distributions under employees' trust plans,
as specified under section 165(b), to the extent that the distributions
exceed the amount contributed by the employee, are considered a
gain from the sale or exchange of a capital asset held more than 6
months.
The amounts reported as net gain or loss from sales of capital assets
include the net short- and long-term capital gain and loss to be taken
into account from partnerships and common trust funds. The net
gain from sales of capital assets is not subject to the victory tax,
neither is the net loss therefrom deductible in computing the victory
tax net income.
Net gain or loss from sales of property other than capital assets is the
net gain or loss from sales or exchanges of: Property used in trade or
business of a character which is subject to the allowance for depreci-
ation; obligations of the United States or any of its possessions, a
State or Territory or any political subdivision thereof, or the District
of Columbia, issued on or after March 1, 1941, on a discount basis and
payable without interest at a fixed maturity date not exceeding 1
year from date of issue; and real property used in the trade or business
of the taxpayer.
Rents and royalties are, in general, the net profits received from these
sources. Depreciation, repairs, interest, taxes, and other expenses,
insofar as the instructions on the return are observed by taxpayers,
have been deducted from the gross rent received, and depletion from
the gross royalties received. The net loss reported from these sources
is tabulated in other deductions.
Business profit or business loss is the current year net profit or loss
from business or profession, reported by sole proprietors, and is
obtained by deducting cost of goods and other business expenses from
total receipts shown in the business schedule. Sole proprietors who
have Government contracts report a deduction with respect to
amortization of emergency facilities based on a period of 60 months,
provided the prescribed election is made. Compensation of the pro-
prietor is not allowed as a deduction. The net operating loss deduc-
tion is not taken as a business deduction; however, it is an allowable
deduction against total income and is reported on the return in other
deductions. The business activity of sole proprietors for 1943 is classi-
fied by industrial groups in the text table on pages 95-96.
Partnership profit or partnership loss, reported on the income tax
return of the partner, excludes partially tax-exempt interest on Govern-
ment obligations and net gain or loss from sales or exchanges of capital
assets, each of which is reported in its respective source of income or
deduction. This item also excludes dividends on share accounts in
Federal savings and loan associations issued prior to March 28, 1942,
which are reported in the schedule for interest on Government obli-
gations. In computing partnership profit or loss, charitable contri-
butions are not deductible nor is the net operating loss deduction
allowed. However, the pro rata shares of contributions and of prior
year income and losses of the partnership are taken into account by
each partner in determining his own contributions and net operating
loss deduction.
STATISTICS OF INCOME FOR 1943, PART 1 81
Income from fiduciaries, reported on the income tax return of the
beneficiary, excludes partially tax-exempt interest on Government
obligations and dividends on share accounts in Federal savings and
loan associations issued prior to March 28, 1942, both of which are
reported in the schedule for interest on Government obhgations.
The net operating loss deduction is allowed to estates and trusts and
is deducted in computing the income to be distributed by the fiduciary.
Other income includes alimony received, earnings of minors, prizes,
sweepstake winnings, gambling profits, and all other taxable income
or profit for which an entry is not provided on the return. The
amount of dividends, interest, and annuities reported in one sum on
the individual returns. Form 1040 A, is tabulated as other income.
Total income in this report is the sum of the positive amounts re-
ported under "Income" on the returns and tabulated as "Sources of
income." Net gain from sales or exchanges of capital assets is in-
cluded in total income to the extent provided by law, regardless of
whether the net income is taxed at the normal tax and surtax rates
or is subjected to the alternative tax. The method of coniputing the
amount of capital gain reported in total income is described under
that source.
Contributions are those made by individuals filing Form 1040, to
organizations created or organized in the United States or possessions
thereof, or under the law of the United States, or of any State, Terri-
tory, or possession of the United States, and operated for religious,
charitable, scientific, literary, educational, or public purposes. Indi-
viduals who are members of a partnership may include in their
personal return the pro rata share of contributions made by the
partnership. The amount of charitable contributions allowed as a
deduction is limited, in general, to 15 percent of the individual's net
income computed without benefit of this deduction or the deduction
for medical and dental expenses.
Interest paid is that paid on personal indebtedness and excludes
amounts deducted in schedules for business or profession and for
rents and royalties.
Taxes paid exclude (1) taxes assessed against local benefits, (2)
Federal income taxes, (3) estate, inheritance, legacy, succession, and
gift taxes, (4) taxes imposed upon the taxpayer's interest as share-
holder of a corporation, which are paid by the corporation without
reimbursement from the taxpayer, (5) income taxes paid to a foreign
country or possession of United States if any portion thereof is claimed
as a tax credit, (6) taxes deducted in the schedules for rents and royal-
ties and for business or profession, and (7) Federal social security and
employment taxes paid by or for an employee.
Losses from fire, storm, shipwreck, or other casualty, or theft are those
not compensated for by insurance or otherwise, tabulated from indi-
vidual returns. Form 1040, and exclude amounts reported in schedules
for business or profession and for rents and royalties. Similar losses
allowed on fiduciary returns. Form 1041, are reported in other deduc-
tions.
Medical, dental, etc., expenses are allowed as a deduction from the
total income of individuals filing on Form 1040. This deduction is
allowed for expenses paid during the taxable year, not compensated
for by insurance or otherwise, for medical care of the taxpayer, hi&
82 STATISTICS OF INCOME FOR 1943, PART 1
spouse, or a dependent. Such expenses include amounts paid for
diagnosis, cure, treatment, or prevention of disease, or to alleviate a
defect, as well as amounts paid for hospital, health, and accident
insurance. The deduction is limited to the amount of such expenses
in excess of 5 percent of the net income computed without regard to
this deduction. The maximum deduction on a joint return of hus-
band and w:ife or on a return of the head of a family is $2,500, and for
all other individuals, $1,250. On pages 101-102 there is a tabulation
showing medical expenses and net income by income classes, from
which the entire medical cost may be computed for individuals who
reported a deduction for this expense.
Other deductions include certain bad debts ; amortizable bond pre-
mium on corporation bonds; net operating loss deduction due to the
unabsorbed net operating loss of the two preceding taxable years
from business, partnership, and common trust fund; expenses incurred
for the production of taxable income or for the management and main-
tenance of property held for the production of taxable income; the
net loss from rents and royalties reported in sources of income ; alimony
paid reported on individual returns; losses from fire, storm, shipwreck,
etc., reported on fiduciary returns; and other authorized deductions
for which no entry is provided on the return. Gambling losses in
excess of the gains from such transactions are not allowed.
Total deductions are the sum of the deductions reported on the
return and the negative amounts reported under income, which
amounts have been transferred to a specific deduction or to other
deductions. The net loss from sales or exchanges of capital assets
included in total deductions does not exceed $1,000 or the net income,
whichever is smaller. The method of computing this loss is described
on page 79. Deductions do not include personal exemption or credit
of $100 allowed a trust in lieu thereof, credit for dependents, earned
income credit allowed individuals, or the amount distributable to
beneficiaries reported on fiduciary returns.
Amount distributable to beneficiaries tabulated from taxable fiduciary
returns. Form 1041, is a deduction allowed in computing the net income
of estates and trusts, consisting of (1) a deduction without limitation,
in lieu of the deduction allowed individuals, for amounts paid to or
permanently set aside for organizations operated exclusively for reli-
gious, charitable, scientific, literary, educational, or public purposes,
and (2) the amount of income for the taxable year which is to be dis-
tributed currently to beneficiaries and the amount to be held or dis-
tributed as the court may direct. Such distributable amounts, not
taxable to the fiduciary, are to be included in computing the net in-
come of the beneficiary whether actually distributed or not. Conse-
quently, the amount distributable to beneficiaries shown on these
taxable fiduciary returns is reported on the income tax returns of
individuals who are beneficiaries and on fiduciary returns filed for
estates and trusts which are recipients of an amount distributable, if
such individuals and fiduciaries are required to file a return. On the
income tax return of each beneficiary (individual or fiduciary), the
respective share of the amount distributable to beneficiaries is re-
ported in "Income from fiduciaries" except that partially tax-exempt
interest on Government obligations and dividends on share accounts
in Federal savings and loan associations are reported apart in order
STATISTICS OF INCOME FOR 1943, PART 1
83
that they may be excluded, along with other similar items, for normal
tax purposes. Thus, in tables showing composite data from individual
returns and taxable fiduciary returns, there is some duplication in
these sources and in "Total income," insofar as they were distributa-
ble from taxable fiduciary returns. However, the duphcation is only
a negligible percent of the total income. It is impossible to determine
the exact amount of duplication because (1) every beneficiary may
not be required to file a return, (2) data for returns. Form 1040, with
net income under $20,000 are estimated on the basis of samples, and
(3) data are not tabulated from returns of (a) charitable organiza-
tions, (6) nonresident aliens not engaged in trade or business within
the United States, or (c) nontaxable fiduciaries some of which show
an amount distributable to beneficiaries (individuals or fiduciaries)
whose returns are included in this report, while other nontaxable
fiduciary returns may show the receipt of an amount distributable
from the taxable fiduciary returns which are tabulated in this report.
The following table, prepared from individual returns exclusively,
shows, for a limited number of net income classes, the sources of in-
come, total income, deductions, and net income, followed by a per-
centage distribution based on total income.
Individual returns, 1943; returns with net income by net income classes and returns
with no net income in aggregate: Number of returns, sources of income, deductions,
and net income or deficit
[For description of items and classifications, and methods of tabulating and estimating data, see
pp. 6-13, 106-114]
[Net income classes and money figures in thousands of dollars]
Number of
returns
Sources of income
Salaries,
wages, etc.
Dividends
from do-
mestic and
foreign
corpora-
tions 38
Interest 3»
Bank de-
posits,
notes,
mortgages,
corporation
bonds
Government obligations
Partially
tax-ex-
empt *"
(subject to
surtax only)
Taxable "
(subject to
normal tax,
surtax, and
victory tax)
Returns with net income:
Form 1040A '« (est.)
Form 1040:
Under 5 (est.)
5imder 10 (est.)
lOimder 15 (est.)
15under 20 (est.)
20 under 25_
20, 341, 523
21, 563, 402
1, 099, 577
230, 655
100, 714
53, 630
84, 782
24, 867
4,408
2,294
439
214
48
30, 903, 272
44, 075, 894
4, 101, 482
1, 094, 667
624, 267
418, 071
897, 424
423, 139
95, 519
59, 769
12, 947
6,143
1,103
(66)
682, 428
409, 946
253, 269
185, 028
141, 527
410, 093
306, 783
119, 149
110, 646
44, 710
49, 964
37, 742
(55)
382, 360
122, 440
57, 918
36, 843
25, 886
57, 577
29, 077
8,633
6,910
2,511
1,766
734
(66)
30, 390
12, 156
6,849
5,019
3,478
9,108
5,521
1,117
1,229
1,540
144
27
(55)
22, 884
9,301
5,621
4,189
3,158
25 under 50- .
8,843
50 under 100
5,809
100 under 150
1,973
150imder300
1,805
300imder500
783
500 under 1,000
1,000 and over
611
153
Total
43, 506, 553
215, 485
82, 713, 697
40, 975
2, 751, 284
28, 550
732, 655
9,597
76, 577
903
65, 130
Returns with no net income '2
(est.)
892
Grand total, indi-
vidual returns
43,722,038
82, 754, 673
2, 779, 833
742, 252
77, 480
66,022
For footnotes, see pp. 103-105.
84
STATISTICS OF INCOME FOR 194 3, PART 1
Individual returns, 1943; returns with net income hy net income classes and returns
with no net income in aggregate: Number of returns, sources of income, deductions,
and net income or deficit — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see
pp. 6-13, 106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
Returns with net income:
Form 1040A » (est.)
Form 1040:
Under 5 (est.)
5 under 10 (est.)
10 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 50
50 under 100 :
100 under 150
150 under 300
300 under 500
500 under 1,000
1,000 and over
Total
Returns with no net income 12 (est.)
Grand total, individual returns
Sources of income — Continued
Aimuities
(65)
88,083
13, 937
6,256
3,777
2,298
5,403
3,281
934
654
283
141
64
125, 113
1,716
126, 829
Net gain
from sales
of capital
assets «
200, 576
116,633
64, 428
45, 899
32, 285
93, 278
69, 012
36, 180
43, 188
21,410
39, 108
23,160
785, 156
9,814
794, 970
Net gain
from sales
of property
other than
capital
assets "
54,221
11,286
4,084
2,061
1,309
2,230
704
111
144
26
76, 952
Rents and
royalties **
(profit)
1,194,337
249, 230
96, 947
57, 341
35,528
77, 654
37, 694
11, 774
13, 433
2,642
1,270
1,911
1, 779, 761
33, 052
1, 812, 813
Net income classes
Sources of income— Continued
Business
profit <'
Partner-
ship
profit *s
Income
from fidu-
ciaries "
Other
income*
Total
income
Returns with net income:
Forml040Ai5 (est.)...
Form 1040:
Under 5 (est.)
5 under 10 (est.)...
10 under 15 (est.)..
15 under 20 (est.)..
20imder 25
25 under 50
sounder 100
100 under 150
150 under 300
300imder500
500 under 1,000
1,000 and over
Total
Returns with no net income 12 (est.) .
Grand total, individual returns.
6, 470, 491
1, 903, 710
802, 714
453, 809
288, 624
597, 462
285, 933
88, 427
79, 478
24, 874
14, 975
7,839
11, 018, 336
22, 657
11, 040, 994
1, 125, 820
905, 599
569, 594
409, 559
299, 806
824, 916
544, 555
180, 460
142, 897
52, 290
23,276
14, 250
169, 594
127, 876
74, 429
56, 797
44, 095
125, 008
93, 805
38, 381
39, 006
18,711
22, 889
7,414
183, 141
279, 173
49, 739
16, 129
11,526
7,507
16, 529
8,443
2,672
2,090
1,413
857
4
31, 086, 41
54, 776, 249
8, 033, 334
3, 052, 905
1,896,115
1, 303, 572
3, 125, 525
1, 813, 757
585, 329
501, 251
184, 124
161,212
94, 427
5, 093, 021
15, 124
818, 005
5,453
579, 223
1,435
106, 614, 214
170, 866
5, 108, 145
823, 459
106, 785, 080
For footnotes, see p. 103-105.
STATISTICS OF INCOME FOR 1943, PART 1
85
Individual returns, 194S; returns with net income by net income classes and returns
with no net income in aggregate: Number of returns, sources of income, deductions,
and net income or deficit — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see
pp. 6-13, 106-114]
[Net income classes and money figures in thousands of dollars]
Deductions
Net income classes
Net loss
from sales
of capital
assets "
Net loss
from sales
of prop-
erty other
than
capital
assets "
Business
loss «
Partner-
ship
loss"
Contribu-
tions '1
Interest
paid 51
Taxes
paid "
Returns with net income:
Form 1040A '* (est.)
Form 1040:
Under 6 (est.)
5 under 10 (est.)
10 under 15 (est.)
15 under 20 (est.)
20 under 25
115, 081
32, 890
14, 182
7,740
5,077
9,689
3,718
783
401
100
49
7
41,837
11, 010
4,358
3,805
1,968
5,395
2,980
990
851
270
154
506
122, 762
24, 101
12, 625
7,778
6,498
17, 043
11,154
3,531
3,678
1,301
1,474
1,450
18, 599
7,199
3,304
1,806
1,627
3,509
2,765
1,038
680
613
219
1
1,382,878
166, 855
58, 963
36, 910
25, 698
63, 634
43, 540
17, 188
15, 539
6,661
7,604
4,891
817, 173
103, 405
33, 781
19, 359
12, 459
26, 855
13, 819
5,556
3,907
1,313
916
341
1, 549, 392
210, 631
79,249
50, 117
35, 587
25 under 50
86, 992
sounder 100
52, 390
100 under 150
17, 708
150 under 300
15, 557
300 under 500
4,924
500 under 1,000
1,000 and over...
3,911
2,332
Total
Returns with no net income 12
(est.)...
189, 718
10, 065
74, 124
48, 778
213,394
159, 363
41, 361
18, 761
1, 830, 363
5.643
1, 038, 883
17, 224
2, 108, 792
20, 393
Grand total, indi-
vidual returns
199, 783
122,901
372, 757
60, 122
1, 836, 006
1, 056, 107
2, 129, 185
Net income classes
Deductions— Continued
Losses
from fire,
storm,
etc. 51 52
Medical,
dental,
etc., ex-
penses 53
Other
deduc-
tions 5«
Total de-
ductions
Net income
Returns with net income:
Forml040Ai5 (est.)..
Form 1040:
Under 5 (est.)
5 under 10 (est.) . .
10 under 15 (est.).
15 under 20 (est.).
20 under 25
25imder 50
sounder 100
100 under 150
150 under 300
300 under 500
500 imder 1,000.. -
1,000 and over
Total
Returns with no net income '^ (est.) .
Grand total, individual returns.
99, 127
10, 178
2,742
1,378
979
2,015
1,159
379
227
94
77
1
118, 355
21,615
139, 970
725, 331
39, 590
9,630
4,106
2,216
3,431
635
74
31
3
1
726, 763
98, 299
42, 743
26, 116
17,123
43, 590
24, 903
9,201
8,349
3,163
2,771
1,292
5, 598, 943
704, 157
261, 580
159, 115
109, 233
262, 154
157, 064
56, 448
49, 219
18, 442
17, 176
10,823
785, 047
14, 526
1, 004, 315
80, 182
7, 404, 352
396, 550
31, 086, 413
49, 177, 306
7, 329, 177
2, 791, 325
1, 737, 001
1,194,339
2, 863, 371
1, 656, 694
528, 882
452, 032
165, 682
144, 036
83, 605
99, 209, 862
" 225, 683
799, 573
1, 084, 497
7, 800, 902
20 98, 984, 178
For footnotes, see pp. 103-105.
86
STATISTICS OF INCOME FOR 19 43, PART 1
Individual returns, 19 43; returns with net income by net income classes and returns
with no net income in aggregate: Percentage distribution of soxirces of income,
deductions, and net income, based on total income
[For description of items and classiflcations, and methods of tabulating and estimating data, see pp. 6-13.
106-114]
Net income classes
(Thousands of dollars)
Sources of income
Salaries,
wages, etc.
Dividends
from
domestic
and foreign
corpo-
rations 38
Interest "
Bank
deposits,
notes,
mortgages,
corpo-
ration
bonds
Government obligations
Partially
tax-
exempt "
(subject to
surtax
only)
Taxable «
(subject to
normal
tax, sur-
tax, and
victory
tax)
Returns with net income:
Forml040An (est.)
Form 1040:
Under 5 (est.)
Sunder 10 (est.)
10 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 50
50 under 100
100 under 150
150 under 300
300 under 500
500 under 1,000
1,000 and over
Total
Returns with no net income '2 (est.)
Grand total, individual returns
99.41
80.46
51.06
35.86
32.92
32.07
28.72
23.33
16.32
11.92
7.03
3.81
1.17
(85)
1.25
5.10
8.30
9.76
10.86
13.12
16.91
20.35
22.07
24.28
30.99
39.97
(»)
(55)
(55)
0.70
1.53
1.90
1.94
1.98
1.84
1.60
1.47
1.38
1.36
1.09
.78
0.06
.15
.22
.26
.27
.29
.30
.19
.24
.84
.09
.03
0.04
.12
.18
.22
.24
.28
.32
.34
.36
.43
.38
.16
77.58
23.98
2.58
16.71
.69
5.62
.06
.52
77.50
.07
Sources of income— Continued
Net income classes
(Thousands of dollars)
Annuities
Net gain
from sales
of capital
assets "
Net gain
from sales
of property
other than
capital
assets *'
Rents and
royalties «
(profit)
Returns with net income:
Form 1040A is (est.)
(56)
0.16
.17
.20
.20
.18
.17
.18
.16
.13
.15
.09
.07
Form 1040:
Under 5 (est.) -
0.37
1.45
2.11
2.42
2.48
2.99
3.81
6.18
8.62
11.63
24.26
24.52
0.10
.14
.13
.11
.10
.07
.04
.02
.03
.01
.04
.03
2.18
Sunder 10 (est.)- - -
3.10
10 under 15 (est.) , -
3.18
15 under 20 (est.)
3.03
20 under 25
2.72
25 under 50..
2.48
50 under 100
2.08
100 under 150
2.01
150 imder 300
2.68
300 under 500
1.43
500 under 1,000
.79
1,000 and over
2.02
Total
.12
1.00
.74
5.74
.07
.41
1.67
Returns with no net income '^ (est.)
19.35
.12
.74
.07
1.70
For footnotes, see pp. 103-105.
STATISTICS OF INCOME FOR 1943, PART 1
87
Individual returns, 194S; returns with net income by net income classes and returns
with no net income in aggregate: Percentage distribution of sources of income,
deductio7is, and net income, based on total income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13
106-114]
Net income classes
(Thousands of dollars)
Sources of income — Continued
Business
profit <5
Partner-
ship
profit "
Income
from
fiduciaries <'
Other
income "
Total
income
Returns with net income:
Form 1040A'« (est.). -
Form 1040:
Under 5 (est.)
5 under 10 (est.)..
10 under 15 (est.).
15 under 20 (est.) _
20 under 25
25 under 50
sounder 100
100 under 150
, 150 under 300
300 under 500
500 under 1,000...
1,000 and over
11.81
23.70
26.29
23.93
22.14
19.12
15.77
15.11
15.86
13.51
9.29
8.30
2.05
11.27
18.66
21.60
23.00
26.39
30.02
30.83
28.51
28.40
14.44
15.09
0.31
1.59
2.44
3.00
3.38
4.00
5.17
6.56
7.78
10.16
14.20
7.85
0.59
.51
.62
.53
.61
.58
.53
.47
.46
.42
.77
.53
.01
100.00
100.00
100.00
100. 00
100.00
100. 00
100.00
100. 00
100.00
100. 00
100.00
100.00
100. 00
Total
Returns with no net income '2 (est.) .
10.33
13.26
4.78
8.85
.77
3.19
100. 00
100. 00
Grand total, individual returns.
4.79
100.00
Deductions
Net income classes
(Thousands of dollars)
Net loss
from
sales of
capital
assets 49
Net loss
from
sales of
property
other
than
capital
assets «
Business
loss "
Partner-
ship loss «
Contri-
butions '"
Interest
paid "
Returns with net income:
Form 1040A " (est.)
Form 1040:
Under 5 (est.)
0.21
.41
.46
.41
.39
.31
.21
.13
.08
.05
.03
.01
0.08
.14
.14
.20
.15
.17
.17
.17
.17
.15
.09
.64
0.22
.30
.41
.41
.50
.55
.62
.60
.73
.71
.91
1.53
0.03
.09
.11
.09
.12
.11
.15
.18
.14
.33
.13
(")
2.52
2.08
1.93
1.95
1.97
2.04
2.40
2.94
3.10
3.62
4.72
5.18
1.49
5 under 10 (e.st,)
1 29
10 under 15 (est.)
1 11
15 under 20 (est.)
1.02
20 under 25
.96
25 under 50
86
SO under 100-
76
lOOimder 150
.95
150 under 300
.78
300 under 500
.71
500 under 1,000 „
.57
1,000 and over
.36
Total. -
.18
•5.89
.07
28.55
.20
93.27
.04
10.98
1.72
3.30
97
Returns with no net income 12 (est.)
10.08
Grand total, individual returns.
.19
.11
.35
.06
1.72
.99
For footnotes, see pp. 103-105.
88
STATISTICS OF INCOME FOR 19 43, PART 1
Individual returns, 1943; returns with net income by net income classes and returns
with no net income in aggregate: Percentage distribution of sources of income,
deductions, and net income, based on total income — Continued
rFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
■• 106-114]
Net income classes
(Thousands of dollars)
Deductions — Continued
Taxes
paid 51
Losses
from fire,
storm,
etc. 61 "
Medical,
dental,
etc.,
expenses ^
Other
deduc-
tions "
Total
deduc-
tions
Net
income
Returns with net income:
Form 1040A is (est.) —
Form 1040:
Under 5 (est.)
Sunder 10 (est.)...
10 under 15 (est.)..
15 under 20 (est.)..
20 under 25
25 under 50
50imder 100
100 under 150
150 under 300
300 under 500
500 under 1,000- __.
1,000 and over
2.83
2.62
2.60
2.64
2.73
2.78
2.89
3.03
3.10
2.68
2.43
2.47
.18
.13
.09
.07
.08
.07
.06
.06
.05
.05
.05
(■')
1.33
.49
.32
.22
.17
.11
.03
.01
.01
(")
(")
1.33
1.22
1.40
1.38
1.31
1.39
1.37
1.57
1.66
1.72
1.72
1.37
10.22
8.77
8.57
8.39
8.38
8.39
8.66
9.64
9.82
10.02
10.65
11.46
100. 00
89.78
91.23
91.43
91.61
91.62
91.61
91.34
90.36
90.18
89.98
89.35
88.54
Total
Returns with no net income
(est.)
Grand total, individual returns.
1.98
11.93
.11
12.65
.94
46.93
6.94
232.08
93.06
1.02
7.31
92.69
For footnotes, see pp. 103-105.
PATTERNS OF INCOME
Individual returns are segregated into patterns of income based
on the original source of income, that is, whether the income is from
salaries and/or from other income, and also on the amount of income
from other sources. Income from other sources includes dividends,
interest, annuities, and profits from business, from rents and royal-
ties, and from capital gain, as well as any other taxable income.
The six selected patterns are: salaries, wages, etc., only; salaries,
wages, etc., and less than $100 other income; salaries, wages, etc.,
and $100-$200 other income; salaries, wages, etc., and $200-$500
other income; salaries, wages, etc., and $500 or more other income;
and income solely from sources other than salaries, wages, etc.
Of the 43,722,038 returns filed by individuals for the current year,
31,051,002, or 71.0 percent, of the returns show salaries or wages as
the only source of income; 5,462,942 returns, or 12.5 percent, show
the entire income to be from sources other than salaries and wages;
and the remainder of the returns show a combination of salaries and
other income.
STATISTICS OF INCOME FOR 1943, PART 1
89
Income from —
Number of
returns
Percent of
total
Salaries, wages, etc., only
Salaries, wages, etc., and less than $100 other income
Salaries, wages, etc., and $100-$200 other income
Salaries, wages, etc., and $200-$500 other income
Salaries, wages, etc., and $500 or more other income
Income solely from sources other than salaries, wages, etc
Total
31,051,002
2, 796, 643
988, 875
],.380, 170
2, 042, 400
5, 462, 942
43, 722, 038
71.02
6.40
2.26
3.16
4.67
12.49
100. 00
In the following table, frequency of returns in each of the selected
patterns of income are tabulated by detailed income classes: In Part
I, for all returns, the number of returns, Form 1040 A, is in aggregate
and the number of returns, Form 1040, is by net income classes; in
Part II, for returns. Form 1040 A, the number of returns is by gross
incoiue classes. No data with respect to the amount of salaries,
wages, etc., or the amount of other income are available for the selected
""■ ' rns.
758454—50-
90
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 19 43, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1 93
SOLE PROPRIETORSHIPS
The net profit and the net loss from business or profession are
tabulated as a source of income and as a deduction, respectively, by-
net income classes, for individual returns in basic table 4-A ; for taxable
fiduciary returns in basic table 4-B; and for composite data from in-
dividual returns and taxable fiduciary returns in basic table 4.
Data for business reported on individual returns. Form 1040, are
estimated from samples of returns with net income under $20,000 and
for returns with no net income, while data for returns with $20,000
and over net income are tabulated from each return. Explanation of
samples used and method of estimating data is given on pages 106-1 14.
Returns were filed by 5,120,685 individuals who are sole proprietors
of a business or profession. Total receipts of $57,951,447,316 are
reported from these enterprises. Net profits of $11,040,993,501 are
reported by 4,735,012 individuals from their businesses; and net
losses of $372,757,267 are reported by 385,673 other individuals.
In the following table, data for total receipts and for net profit or
net loss from business or profession reported on the individual returns
are presented by industrial groups and subgroups. Returns with net
profit from business are tabulated separately from those with net loss
from business; and aggregates are shown for the number of returns
with business and for the amount of total receipts. The subgroups
are restricted to those industries which are sufficiently large to result
in reliable data from the standpoint of the sampling procedure em-
ployed for 1943. The basic groups and such subgroups as are pre-
sented in this table are comparable with those published in Statistics
of Income for 1941. The classification of industrial activity is deter-
mined from the nature of business as stated by the taxpayer in his
business schedule. The number of returns with business does not
signify the precise number of sole proprietorships because of returns;
on which an individual reports two or more enterprises. On such
returns, all business data are combined; but the industrial classifica-
tion is based entirely on the enterprise which shows the largest amount
of total receipts.
Business data are tabulated in nine basic industrial groups some of
which have subgroups. The tabulated totals for each of the nine
basic groups are a complete coverage of the respective basic group,
in aggregate as well as for returns with net profit from business and
for returns with net loss from business. There are no subgroups
listed for the tlu"ee basic groups — mining; construction; and nature
of business not allocable. For each of the three basic groups — trade;
service; and agriculture, forestry, and fishery — the listed subgroups
comprise the total for the respective basic group; however, for the
returns with net loss from business, data for listed subgroups are
shown only when the number of returns therein is subject to a maxi-
mum sampling error of less than 25 percent. The totals for the re-
maining three basic groups — manufacturing; public utilities; and
finance, insurance, andreal estate — are a complete coverage of these basic
groups, but subgroups are not listed and data are not shown for listed
subgroups when the number of returns in the subgroup is subject to
sampling variation of more than 25 percent. Thus the listed sub-
94 STATISTICS OF INCOME FOR 19 43, PART 1
groups, in these cases, do not comprise the total for the respective
basic group.
In the two subgroups — retail trade and professional service — the
totals are a complete coverage of these subgroups whether or not data
in the comprising subgroups are shown.
Subgroups are not listed and data are not shown for listed sub-
groups where the niunber of returns therein is subject to sampling
variations of more than 25 percent, because these data are considered
too unreliable for general use; nevertheless, such excluded data are
contained in the total for the respective basic group or subgroup.
Total receipts are taken from schedule C(2), Profit (or Loss) from
Business or Profession, Form 1040, from schedule of Farm Income and
Expenses, Form 1040F, and from attached business schedules when
submitted with the return. For returns with net profit from business
for which no schedule is submitted, the amount of net profit is tabu-
lated both as total receipts and as net profit ; for returns with net loss
from business for which no schedule is submitted, no amount is tabu-
lated as total receipts. In both instances, total receipts are under-
stated by an indeterminable amount.
STATISTICS OF INCOME FOR 1943, PART 1
95
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STATISTICS OF INCOME FOR 19 43, PART 1
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STATISTICS OF INCOME FOR 19 43, PART 1 97
GOVERNMENT OBLIGATIONS AND INTEREST
Data pertaining to partially tax-exempt and taxable Government
obligations owned and the interest received thereon, as reported in
schedule A, Form 1040, by individuals with net income of $5,000 and
over, are tabulated in basic table 6. Similar data, as reported in
schedule B, Form 1041, by fiduciaries with balance income of $5,000
and over, are tabulated in basic table 7. Balance income is the fiduci-
ary income before deducting the amount distributable to beneficiaries,
and is the excess of total income over total deductions. In both
tables, data for Government obligations and the interest thereon are
classified according to the taxability of the interest for Federal income
tax purposes, into two classes — partially tax-exempt and taxable.
The amount of Government obligations owned is the amount owned
on the last day of the taxable year. The interest received is interest
on such obligations received throughout the year or accrued at the end
of the year, before the deduction for amortizable bond premium.
No data are available for the wholly tax-exempt Government obliga-
tions or the interest thereon.
Partially tax-exempt Government obligations are securities the interest
on which is subject to the surtax only. They include (1) United States
savings bonds and Treasury bonds issued prior to Alarch 1, 1941,
and (2) obligations of instrumentalities of the U'nited States issued
prior to March 1, 1941, other than Federal land banks, Federal inter-
mediate credit banks, or joint stock land banks. The amount of
partially tax-exempt Government obligations owned includes the tax-
payer's pro rata share of such obligations held by partnerships and
fiduciaries, and the partially tax-exempt interest includes the interest
thereon received through these entities. Interest on an aggregate
principal amount not to exceed $5,000 of United States savings bonds
and Treasury bonds issued prior to March 1, 1941, although included
in the interest received, is not subject to the surtax. Interest received
on the excess of $5,000 principal amount of these bonds is reported as
a source of income on the face of the return and tabulated as "Partially
tax-exempt interest on Government obligations" in basic tables 4,
4-A, and 4-B. However, it is not possible to reconcile the amount of
partially tax-exempt interest tabulated in the net income classes of
$5,000 and over in basic tables 4-A and 4-B with that in tables 6 and 7,
respectively. Partially tax-exempt interest tabulated in tables 4-A
and 4-B is taken from the face of the return and consists of (1) the
amount of interest subject only to surtax after deducting amortizable
bond premium and (2) dividends on share accounts in Federal savings
and loan associations issued prior to March 28, 1942; while partially
tax-exempt interest shown in tables 6 and 7 is taken from the interest
schedule before the amortization of bond premium, and is larger than
the amount of interest to be reported on the face of the return for
surtax purposes, inasmuch as interest reported in the schedule includes
interest on the principal amount not exceeding $5,000, which is exempt
from the surtax; furthermore, data in tables 6 and 7 do not include
dividends from Federal savings and loan associations.
Taxable Government obligations are securities the interest on which
is subject to both the normal tax and the surtax. They include
(1) Treasury notes issued on or after December 1, 1940, (2) United
98 STATISTICS OF INCOME FOR 1943, PART 1
States savings bonds and other obligations of the United States or
any instrumentality thereof, issued on or after March 1, 1941, the
interest upon which has no exemption from Federal income tax as
provided in section 4 of the Public Debt Act of 1941. Interest received
on such obligations is reported as a source of income on the face of the
return, after deducting the amortizable bond premium, and is tabu-
lated as "Taxable interest on Government obligations" in basic
tables 4, 4-A, and 4-B.
The data tabulated in basic tables 6 and 7 do not represent a
complete summary of Government obligations owned or the interest
received thereon by individuals and taxable fiduciaries, in view of the
fact that (a) the returns from which these data are tabulated do not
include individual returns with net income under $5,000, or fiduciary
returns with balance income under $5,000, and (6) the schedule for
interest on Government obligations, from which these data are tabu-
lated, is an informational schedule wherein the data occasionally are
incomplete or entirely omitted. In addition, inconsistencies occur,
such as interest reported for which no corresponding principal amount-
owned is shown, or the principal amount owned may be reported with
no corresponding interest shown. Bond holdings vary during the
year; therefore, the amount of obligations reported as of the end of
the year may include obligations on which no interest was received
and, similarly, the interest reported may include interest on obliga-
tions which were sold prior to the end of the year.
NET GAIN OR LOSS FROM SALES OR EXCHANGES OF CAPITAL ASSETS
There are 709,416 individual and taxable fiduciary returns showing
a net gain from sales or exchanges of capital assets and 413,712
individual and taxable fiduciary returns showing a net loss from sales
or exchanges of capital assets. The definition of capital assets and
the method of reporting net gain and loss from sales thereof are given
on pp. 78-80. The amounts of net short- and long-term capital gains
and losses, net capital loss carry-over, and net loss from sales of capital
assets before and after the statutory limitation are shown in basic
tables 5 and 5-A. Data in these tables are tabulated from the sum-
mary of capital gains and losses as reported in schedule B, attached
to Form 1040, and in schedule E, on Form 1041. In table 5, data
are composite for individual and taxable fiduciary returns, Forms
1040 and 1041, while data in table 5-A contain information from
individual returns. Form 1040, only. In each tabulation, data re-
ported on returns with a net gain from sales of capital assets are tabu-
lated separately from data reported on returns with a net loss from
sales of capital assets. Since the net gain or allowable loss from sales
of capital assets is a combination of current year net gain or loss and
the carry-over from 1942, the classification of returns with net gain
from sales of capital assets and returns with net loss from sales of
capital assets is based on the combined data, not on that of the current
year alone.
The 709,416 returns with net gain from sales of capital assets show
a net gain from such sales amounting to $892,530,085 after the deduc-
tion for capital loss carry-over of $19,111,827, carried over from 1942
in accordance with the carry-over provision of the Code.
STATISTICS OF INCOME FOR 194 3, PART 1 99
The 413,712 returns with a net loss from sales of capital assets show
a deduction of $203,150,627 on account of these losses. The deduction
is only that portion of the reported net loss from sales of capital assets
conforming to the provision of the Code which places a limitation on
the amount to be deducted from total income. The amount allowable
as a deduction is limited to the amount of net loss from sales of capital
assets, or to the net income computed without regard to capital gains
and losses, or to $1,000, whichever is smallest. The net loss from sales
of capital assets before limitation is $462,677,888 including a capital
loss carry-over of $150,616,853 carried over from 1942.
The capital loss carry-over provision of the Code allows the amount
of net capital loss (i. e., the excess of net loss from sales of capital
assets over $1,000 or net income computed without regard to capital
gains and losses, whichever is smaller) of any year beginning after
December 31, 1941, to be carried forward as a short-term capital loss
in each of the five succeeding years to the extent that such amount
exceeds the net capital gain (i. e., net gain from sales of capital assets
plus $1,000 or net income computed without regard to capital gains
and losses, whichever is smaller) of any subsequent year intervening
between the year in which the net capital loss is sustained and the
fifth succeeding year.
The carry-over reported on the current year returns differs in two
important respects from that reported on returns for the previous
year. First, the carry-over reported on the 1943 returns includes
both short- and long-term capital losses; whereas, the carry-over
reported on 1942 returns includes only short-term capital losses;
Second, the capital loss carry-over reported on the 1943 returns is
shown independently of current year capital gain and loss and is
reported in the schedule without limitation; whereas, the carry-over
reported in the schedule on 1942 returns is limited to the net income
of 1941, and also to the net short-term capital gain of 1942.
The carry-over reported on the 1943 returns may or may not be
offset by current year capital gains (short and/or long.) On returns
showing a net gain from sales of capital assets in total income, the
carry-over is entirely offset by current year gains ; on returns showing
a deduction for net loss from such sales, the carry-over is in some cases
partly offset by current year gains and in other cases the carry-over
is not offset. The latter cases, with carry-over not offset, consist of
returns showing only a carry-over and returns showing only a net
loss from sales of capital assets made during the current year. Thus,
the net loss from sales of capital assets before statutory limitation of
$462,677,888 is partially attributable to current year net loss from
sales of capital assets and partially attributable to that portion of the
carry-over not offset by current year gains. The portion of net loss
before limitation attributable to current year net loss from sales of
capital assets and the portion attributable to the carry-over cannot
be determined from the tabulated data nor are the components
available.
Depending on whether there is a carry-over and an offset on account
of current year gains, as mentioned above, the allowable deduction
for a net loss from sales of capital assets in some cases consists wholly
of current year net loss from such sales; in other cases, it consists
wholly of the prior year carry-over; and, in still other cases, the deduc-
100 STATISTICS OF INCOIVIE FOR 1943, PART I
tion consists partly of the current year net loss and partly of the prior
year carry-over ; so that, after subtracting the allowable deduction of
$203,150,627 from the net loss before statutory limitation of
$462,677,888, the remaining net capital loss of $259,527,261 to be
carried forward into future years is composed partly of current year
net loss from sales of capital assets and partly of the prior year carry-
over. The amount attributable to the current year, that is, the amount
of net capital loss sustained in 1943 to be carried forward, is not
available.
As an indication of the volume of short-term gains and losses from
sales of capital assets held 6 months or less, irrespective of long-term
transactions or the carry-over, the total net short-term capital gains
reported in the current year amount to $147,819,892 and the total
net short-term capital losses to $51,548,304. The volume of net
long-term gains and losses from sales of capital assets held more than
6 months, to be taken into account, without regard to short-term
transactions or the carry-over, is $808,852,242 and $305,542,953,
respectively. These latter amounts represent one-half of the actual
long-term gain and loss from sales of capital assets held more than 6
months, inasmuch as only 50 percent of the recognized gain and loss
is taken into account.
MEDICAL AND DENTAL EXPENSES
Data from individual returns. Form. 1040, showing a deduction for
medical, dental, etc., expenses are tabulated below, by net income
classes. Medical expenses are not reported on the optional returns,
Form 1040A. The deduction for medical expenses is that for amounts
paid during the taxable year, not compensated for by insurance or
otherwise, for medical care of the taxpayer, his spouse, or a dependent
and includes amounts paid for diagnosis, treatment, cure, or preven-
tion of disease, or to alleviate a defect, amounts paid for drugs,
nursing services, optical expenses, dentistry, expenses of X-rays, and
surgical operations, as well as amounts paid for hospital, health, and
accident insurance. The deduction is limited to the amount of such
expenses in excess of an amount equal to 5 percent of the net income
computed without this deduction; however, the maximum deduction
is $2,500 on a joint return of husband and wife or on a return for the
head of a family and $1,250 on returns for all other persons.
There are 4,809,337 returns with net income showing deductions for
medical expenses amounting to $785,047,078 and 24,857 returns with
no net income showing deductions totaling $14,526,398. Since the
net deficit reported on 17,594 nontaxable returns with no net income
exceeds the amount of medical deduction reported thereon, it would
seem that the medical expenses are erroneously reported. The medi-
cal deduction, being based on net income computed without benefit
of the medical expense, technically is not allowable unless there is
such a net income.
To determine the entire amount of medical expenses paid during
the year by the individuals filing the 4,809,337 returns with net income
showing deductions for medical expenses, such deductions amounting
to $785,047,078, should be added to the net income of $11,506,533,281,
making an income of $12,291,580,359 before deduction for medical
.expenses. Medical expenses equal to 5 percent of this sum, or
STATISTICS OF INCOME FOR 19 43, PART 1
101
$614,579,018 are disallowed as a deduction according to section 23(x)
of the Code. These disallowed medical expenses when added to the
allowable deduction of $785,047,078 show that the entire medical
expenses actually paid in 1943 by individuals filing these returns were
a minimum of $1,399,626,095 — minimum because there may be cases
in which the limitation of the maximum deduction was effective.
This computation does not give consideration to the medical expenses
paid by individuals filing 215,485 returns. Form 1040, showing no net
income nor individuals filing 18,355,693 returns. Form 1040, showing
net income, but whose medical expenses did not exceed 5 percent of
their net income computed without regard to such expenses and
therefore were denied a deduction for income tax purposes; neither
does this computation give consideration to medical expenses of
individuals fihng 20,341,523 returns, Form 1040A,
Individual returns, Form 10^0, 19 43; returns with net income by net income classes
and returns with no net income in aggregate: Number of returns, medical, dental^
etc., expenses, and net income
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
Taxable individual retui'ns. Form 1040:
With net income:
"Under O.S (est.) _
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 imder 4.5 (est.)
4.5 under 5 (est.)
6 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 50
50 under 100
100 under 150
150 under 300
300 under 500
500 imder 1,000
1,000 and over
Total taxable returns with net income.
With no net income 12 (est.)
Total taxable retui'ns.
Medical,
Number
dental,
Net
of returns
etc.,
expenses «
mcome
66, 946
22, 058
22,928
177, 409
29, 854
113,314
253, 057
38, 762
222, 096
314, 734
48, 231
355, 165
370,311
56, 500
509, 857
383, 487
60, 508
623, 029
408, 107
60, 946
765, 414
422, 194
62, 650
897, 358
412, 879
62, eo7
070, 268
374,015
58, 090
982, 178
379,932
55, 898
1, 092, 023
S47, 671
77, 335
1, 766, 055
273, 637
42, 370
1, 017, 964
127, 342
23, 587
538, 149
66,899
14,348
314,946
56, 343
15, 003
306,481
27, 061
9,196
172, 714
16,315
6,605
121, 791
10, 762
4,928
91, 055
7,880
3,858
74,783
15, 974
9,630
191, 278
5,389
4,106
92, 707
2,469
2,216
54, 658
3,381
3,431
110, 528
522
635
34, 315
57
74
6,619
26
31
5,269
2
3
779
1
1
558
4, 724, 802
773, 461
11, 463, 278
7,263
7,417
i»3,359
4,732,065
780, 878
20 11, 459, 919
102
STATISTICS OF INCOME FOR 1943, PART 1
Individual returns, Form IO4O, 194S; returns with net income by net income classes
and returns with no net income in aggregate: Number of returns, medical, dental,
etc., expenses, and net income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
Number
of returns
Medical,
dental,
etc.,
expenses '^
Net
income
Nontaxable individual returns. Form 1040:
With net income: -^
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total
With no net income 12 (est.)
Total nontaxable returns
Grand total
Individual returns with net income
Individual returns with no net income 12 (est.)
For footnotes, see pp. 103-105.
54, 412
12, 076
22 9, 770
22 8, 277
84, 535
17, 594
102, 129
4, 834, 194
4, 809, 337
24, 857
7,827
1,854
1,091
814
11, 586
7,109
18, 695
17,604
7,046
8,547
10, 057
43, 255
19 17, 249
20 26, 006
799, 573
20 11, 485, 926
785, 047
14, 526
11,506,533
i« 20, 608
STATISTICS OF INCOME FOR 1943, PART 1
103
Footnotes for text tables
[Facsimiles of return forms, to which references are made, appear on pp. 368-396]
' Net income is the sum of (1) income tax net
income on Form 1040, (2) gross income on Form
1040A, and (3) in tables including taxable fiduciary
returns. Form 1041, the income tax net income
taxable to the fiduciary.
2 Deficit is that reported on individual returns.
Form 1040, with no income tax net income, and
for 1943, includes deficit on taxable fiduciary returns
with no income tax net income taxable to the fiduci-
ary.
' Tax on income reported for the respective year
before deducting tax credits for income tax paid at
sotuce on tax-free covenant bond interest and for
income tax paid to foreign countries or United States
possessions. (See also note 4.)
* Income and victory tax on 1943 income is the tax
computed on income reported for 1943 and includes
either the normal tax and surtax (or optional tax paid
in lieu thereof) or the alternative tax, and net victory
tax, after deducting tax credits relating to income
tax paid at source on tax-free covenant bond interest
and income tax paid to foreign countries or United
States possessions. For individual returns, the tax
on 1943 income is without regard to the comparison
with 1942 tax liability as provided under the Current
Tax Payment Act of 1943; and, therefore, does not
include the tax adjustments necessary for the merg-
ing of the 1942 and 1943 tax liabilities. This tax on
1943 income is conceptually comparable with the
total tax tabulated in last year's report; except that
the tax on 1943 income includes the victory tax and
two tax credits are deducted.
5 The total income and vistory tax reported on
individual returns for 1943 is the tax resulting from
the merging of the 1942 and 1943 tax liabilities under
the Current Tax Payment Act of 1943. It is the
aggregate of (1) the income and victory tax on 1943
income less credits for tax paid at source on tax-free
covenant bond interest and tax paid to foreign coun-
tries or United States possessions, (2) the amount by
which the 1943 tax is increased to equal the 1942 tax
liability on returns showing a smaller tax (or no tax)
for 1943 prior to such adjustment, and (3) the un-
forgiven portion of the 1942 or 1943 tax, whichever is
smaller. In the table on page 3, showing composite
data for individual and taxable fiduciary returns,
total income and victory tax includes also the income
and victory tax on 1943 income from the taxable
fiduciary returns.
' Taxable returns are returns showing a tax liabil-
ity on income reported for the respective year. For
1942, the tax may be normal tax, surtax, alternative
tax, or optional tax; for 1943, the tax may be victory
tax, normal tax, surtax, alternative tax, or optional
tax — singly or in combination. (Also see note 4.)
' Returns with net income are those on which
total income exceeds total deductions (plus, on tax-
able fiduciary returns, the amount distributable to
beneficiaries) and there exists for 1942 a net income
or for 1943, an income tax net income (disregarding
the victory tax net income). Optional returns,
Form 1040A, are classified as returns with net income.
8 Alternative tax is reported on returns showing
an excess of net long-term capital gain over net short-
term capital loss, but only if such tax is less than the
sum of normal tax and surtax computed on net in-
come which includes the net gain from sales or
exchanges of capital assets. Alternative tax is the
sum of a partial tax (normal tax and surtax) com-
puted on net income reduced for this purpose by
the excess of net long-term capital gain over the net
short-term capital loss, and 50 percent of such excess.
' Optional tax is the tax paid in lieu of normal tax
and surtax by individuals who have income of $3,000
or less derived wholly from salaries, dividends,
interest, and annuities and who elect to file Form
lOlOA.
i» The victory tax for 1943 is 5 percent of the vic-
tory tax net income after a specific exemption of $624.
A victory tax credit of 25 percent of the tax for a
single person or 40 percent for a married person, but
not more than $500 for any one person, plus 2 per-
cent, but not more than $100, for each dependent, is
allowable against the victory tax. Only the net
victory tax is tabulated in this report.
» Credits for income tax paid to foreign countries
or United States possessions and income tax paid
at source on tax-free covenant bond interest.
" Returns with no net income are those on which
total deductions (plus, on taxable fiduciary returns,
the amount distributable to beneficiaries) equal or
exceed total income. For 1943, returns with no in-
come tax net income are classified as taxable if there
is a victory tax liability.
" Nontaxable returns have no tax liability of any
kind on income reported for the respective year.
Nontaxable returns with net income are: (1) Form
1040 on which personal exemption, credit for de-
pendents, and earned income credit exceed net in-
come for 1942 or, for 1943, exceed income tax net in-
come and on which there is no victory tax, and (2)
Form 1040A on which the credit for dependents re-
duces gross income to an amount shown as non-
taxable in the optional tax table and on which, for
1943, there is no victory tax.
'< Net income is the income tax net income on
Form 1040 and gross income on Form 1040A. Deficit
on returns with no net income, Form 1040, is the
excess of total deductions over total income, i. e.,
income tax net deficit.
16 Form 1040A (optional return), which may be
filed by individuals whose gross income is from cer-
tain sources only and is not more than $3,000, does
not provide for reporting the amount of net income.
Gross income is tabulated both as total income and
as net income.
16 This class includes a negligible number of non-
taxable returns with net income over $2,000.
1' Less than 0.005 percent.
18 Not computed.
19 Deficit.
2" Income less deficit.
21 Victory tax net income on Form 1040A is gross
income; on Form 1040, it is gross income excluding
gain or loss from sales of capital assets and interest
on United States obligations if it is exempt from
normal tax, less deductions as follows: business ex-
penses, nontrade or nonbusiness expenses incurred
either (a) for the production or collection of taxable
income, or (6) for the management or maintenance
of property held for production of taxable income,
net operating loss deduction, and alimony.
22 Number of returns is subject to maximum
sampling variation of 25 to 100 percent, depending
on the number in the cell. For description of sample
see pages 106-114.
25 Surtax net income, used for classification and
tabulation, is the amount of income tax net income
in excess of the personal exemption and credit for
deoendents. Surtax net income classes are based on
this amount whether or not the alternative tax is
imposed. All returns with alternative tax fall in
the surtax net income class over $18,000. (For the
purpose of the alternative tax, the surtax net income
tabulated here is reduced by an amount equal to
the excess of net long-term capital gain over the nef
short-term capital loss.)
(Footnotes continued on p. 104)
104
STATISTICS OF INCOME FOR 19 43, PART 1
Footnotes for text iafcZes— Continued
[Facsimiles of return forms, to which references are made, appear on pp. 368-396]
** Personal exemption allowed the head of a family
or a married person living with husband or wife for
the entire year is $1,200, and that allowed a single
person, a married person not living with husband or
wife is $500.
2i Credit for dependent is $350 when Form 1040 is
filed. However, in the case of a taxpayer who is
head of a family only by reason of one or more de-
pendents for whom he would be entitled to credit,
credit is allowed for each of such dependents except
one.
S6 Includes $143,928,085 from returns with alterna-
tive tax, which amount Is 50 percent of the excess
of net long-term capital gain over net short-term
capital loss.
»' Number of returns is subject to sampling vari-
ation of more than 100 percent. The number of
returns and associated data are not shown separately
since they are considered too unreliable for general
use; however, they are included in the totals. For
description of sample, see pages 106-114.
28 Excludes returns, Form 1040A (see note 30).
" Nontaxable returns with net income are: Form
1040 on which personal exemption, credit for depend-
ents, and earned income credit exceed income tax
net income and there is no victory tax; Form 1040A
on which credit for dependents reduces gross income
to an amount shown as nontaxable in the optional
tax table and there is no victory tax.
»o The number of returns. Form 1040A, with cash
pajrment at time of filing is not available.
»> Less than $500.
»' Number of returns with tax forgiveness excludes
the number of returns for members of the armed
forces who ha-v-e no tax on 1943 income but who had
the special tax forgiveness eliminating, from the
excess of 1942 tax over 1943 tax, the tax attributable
to 1942 earned net income. Also the amount of
forgiven tax excludes the special tax forgiveness
applicable to members of the armed forces who had
a larger tax in 1942.
s» Members of the armed forces, included here,
had the special tax forgiveness which eliminated,
from the 1942 tax, the tax attributable to 1942 earned
net iacome.
34 Joint returns of husbands and wives are con-
sidered to have one income when a specific exemption
of $624 is claimed against the victory tax net income.
When specific exemption of more than $624 is
claimed, joint returns are considered to have income
for both husband and wife.
'5 An unequal number of separate returns for
men and women is the result of (1) insuflicient data
in some returns to identify them as separate returns
of married persons, (2) use of samples for estimating
the data, and (3) deferment of filing returns by mem-
bers of 'the armed forces. The separate returns of
husbands and wives do not include the separate
community property returns. An explanation of
community property returns is given on page 61.
'6 In this tabulation, separate returns of husbands
and wives include separate community property
returns.
3' The head of a family may not claim credit for a
dependent used to qualify him as head of family.
The number of dependents tabulated here is the
number for whom credit may be claimed.
" Dividends include dividends on share accounts
in Federal savings and loan associations issued on or
after March 28, 1942, but exclude such dividends on
prior issues and all dividends received through
partnerships and fiduciaries.
39 Interest received or accrued from Government
bonds is the net amount after deducting the amortiz*
able bond premium for the taxable year where the
taxpayer elects to report on that basis; but, unlike
last year, the interest on corporation bonds is the
amount before the deduction for amortizable bond
premium, which is reported in other deductions.
40 Partially tax-exempt interest is that received on
certain Government obligations issued prior to
Mar. 1, 1941, namely, United States savings bonds
and Treasury bonds owTied in excess of $5,000 and
obligations of instrumentalities of the United States
other than Federal land banks. Federal intermediate
credit banks, or joint stock land banks, and unlike
last year, includes dividends on share accounts in
Federal savings and loan associations issued prior
to March 28, 1942, which are also partially tax-
exempt. The amount reported includes such inter-
est and dividends received through partnerships
and fiduciaries, and it is not subject to normal tax
or victory tax.
<> Taxable interest on Government obligations is
that received on Treasury notes issued on or after
Dec. 1, 1940; United States savings bonds and other
obligations of the United States or any instrumen
tality thereof issued on or after Mar. 1, 1941. The
amount reported excludes such interest received
through partnerships and fiduciaries.
42 Net gain from sales of capital assets is the amount
taken into account in computing net income whether
or not the alternative tax is imposed. It is a combi-
nation of net short- and long-term capital gain and
loss; also the net capital loss carried over from 1942
has been deducted. Net gain from such sales includes
worthless stocks, worthless bonds if they are capital
assets, nonbusiness bad debts, certain distributions
from employees' trust plans, and each participant's
share of net short- and long-term capital gain and
loss to be taken into account from partnerships and
common trust-funds. Net gain from sales of capital
assets is not subject to victory tax.
43 Net gain or loss from the sales of property other
than capital assets is that from the sales of (1)
property used in trade or business of a character
which is subject to the allowance for depreciation,
(2) obligations of the United States or any of its
possessions, a State or Territory or any political
subdivision thereof, or the District of Columbia,
issued on or after March 1, 1941, on a discount basis
and payable without interest at a fixed maturity
date not exceeding one year from date of issue, and
(3) real property used in trade or business.
44 Rents and royalties tabulated under sources of
income are the net profits reported; the reported net
losses are included in other deductions.
45 Profit or loss from business or profession (sole
proprietorship) is for the current year. (Net oper-
ating loss deduction is reported in other deductions.)
46 Partnership profit or loss, as reported on the in-
come tax return of the partner, excludes (1) partially
tax-exempt interest on Government obligations and
(2) net gain or loss from sales or exchanges of capital
assets, each of which is reported in its respective
source of income or deduction, and (3) dividends on
share accounts in Federal savings and loau associa-
tions issued prior to Mar. 28, 1942, reported in the
schedule for interest on Government obligations.
In computing partnership profit or loss, charitable
contributions are not deductible nor is the net oper-
ating loss deduction allowed. However, the pro
rata shares of contributions, and of prior year income
and losses of the partnership are taken into account
by each partner in determining his own contributions
and net operating loss deduction.
(Footnotes continued on p. 105)
STATISTICS OF INCOME FOR 1943, PART 1
105
Footnotes for text tables — Continued
[Facsimiles of return forms, to which references are made, appear on pp. 308-39()]
" Income from fiduciaries, as reported on the income
tax return of the beneficiary, excludes partially tax-
exempt interest on Government obligations and
dividends on share accounts in Federal savings and
loan associations issued prior to Mar. 28, 1942, both
of which are reported in the schedule for interest on
Government obligations. The net operating loss
deduction is allowed to estates and trusts and is
deducted in computing the income to be distributed.
<s Other income includes alimony received, earn-
ings of minors, prizes, sweepstakes, gambling profits,
etc. The amount of dividends, interest, and annui-
ties reported in one sum on individual returns,
Form 1040A, is tabulated as other income.
<o Net loss from sales of capital assets is the amount
reported as a deduction. It is the result of combining
net short- and long-term capital gain and loss and
the net capital loss carried over from 1942, the deduc-
tion, however, is limited to the amount of net loss,
or to the net income (computed without regard to
capital gains and losses), or to $1,000, whichever is
smallest. Loss from sales of capital assets includes
worthless stocks, worthless bonds if they are capital
assets, nonbusiness bad debts, certain distributions
from employees' trust plans, and each participant's
share of net short- and long-term capital gain and loss
to be taken into account from partnerships and com-
mon trust funds. Net loss fi'om sales of capital assets
is not deductible in computing the victory tax net
income.
M Contributions include the taxpayer's share of
charitable contributions made by a partnership of
which he is a member. The allowable amount is
limited to 15 percent of net income computed with-
out this deduction or the deduction for medical,
dental, etc., expenses.
" Deductions for interest, taxes, and losses from
fire, storm, shipwreck, etc., or theft exclude amounts
reported in schedules for (1) rents and royalties and
(2) business or profession.
'' Losses from fire, storm, shipwreck, war, or other
casualty, or from theft not compensated for by insur-
ance or otherwise, reported on individual returns.
Form 1040.
58 Medical, dental, etc., expenses paid for care of
taxpayer, his spouse and dependents, not compen-
sated for by insurance or otherwise, which exceed 5
percent of the net income computed without the
deduction. Maximum deduction is .$2, .WO on the
return for husband and wife or for the head of a
family; $1,250 for all other individuals.
5< Other deductions include certain bad debts, net
operating loss deduction, amortizable bond premium
on corporation bonds, expenses incurred for the man-
agement and maintenance of property held for the
production of taxable income, the net loss from rents
and royalties reported in sources of income, as well
as alimony paid reported on individual returns, and
losses from fire, storm, shipwreck, etc., reported on
fiduciary returns.
'« Included in other income.
w Where a sole proprietor is engaged in two or
more businesses, the receipts, profits and/or losses
are combined for tabulation, but the industrial clas-
sification is based on the business showing the larg-
est amount of total receipts.
" The number of returns on which business is
reported does not reflect the number of businesses
in which sole proprietors are engaged, since two or
more businesses operated by the same proprietor are
reported on one return.
5* On returns showing a net profit from business
for which no schedule is submitted, the amount of
net profit is tabulated both as total receipts and as
net profit.
s' Includes number of returns and the net loss from
business for which no schedule is submitted and for
which total receipts are not available.
81 The number of returns with net loss from busi-
ness and associated data for a subgroup are not shown
separately when the number of returns is subject to
sampling variation of more than 25 percent. How-
ever, data thus excluded are contained in the total
for the respective basic group, regardless of the
degree of sampling variation to which the number of
returns in that basic group is subject. Also, the
number of returns and the amount of receipts, thus
excluded, are contained in the aggregate for the sub-
group as well as in the aggregate for the respective
basic group. For description of sample, see pp.
106-114.
758454—50-
106 STATISTICS OF INCOME FOR 19 43, PART 1
COMPARABILITY OF INCOME TAX LIABILITY AND TAX COLLECTIONS
With the advent of current collections of individual income tax
liability as provided under the Current Tax Payment Act of 1943,
the tax liability reported on the individual and fiduciary returns for
a given year should more nearly approximate the collections from these
sources during the same period than has been the case heretofore.
To facilitate the execution of the Current Tax Payment Act, the
tax liabilities on individual incomes for the income years 1942 and
1943 are merged irto a combined tax on the 1943 returns. The
combined liability is tabulated in this report as total income and
victory tax. The tax collections during the calendar year 1943, while
including individual taxes for both 1942 and 1943, do not agree with
the total income and victory tax tabulated for various reasons, among
which are :
1. Except for a fevf early fiscal year returns the tax collection for
fiduciary returns pertain to the tax liability for the income year 1942;
whereas, the tax in this report, tabulated for fiduciary returns, is for
the income year 1943, to be collected for the most part in 1944.
(Fiduciary returns are not affected by the Current Tax Payment Act.)
2. Penalties, interest, and additional taxes resulting from ar audit
of the returns are included in collections, but are not a part of the tax
in this report.
3. Delays in tax payments due to financial embarrassment, death,
liquidation of business, delinquent returns, or other causes result in
the collection of taxes pertaining to returns for prior years.
4. Tax collections include taxes on returns, Forms 1040C, 1040D,
1040NB, and 1040NB-a, none of which are included in this report.
Forms 1040C and 1040D are returns for departing aliens; Forms
1040NB and 1040NB-a are for nonresident aliens not engaged in
trade or business within the United States and not having a place of
business therein.
5. The entire tax liability paid under section 107 of the Code,
relative to compensation for services rendered for a period of 36
months or more and back pay, is included in the collections, but the
tax in this report includes only that portion of the tax which is com-
puted at 1943 rates.
6. The tax withheld upon wages included in collections is in excess
of the tax liability reported on and tabulated for returns where a
refund or credit is due the taxpayer.
7. The final payment of the combined 1942 and 1943 individual tax
liability is not included in the collections for 1943, inasmuch as it is
not due until March 1944; and one-half of the unforgiven tax may be
postponed until March 15, 1945, if the taxpayer so elects. Also, the
tax liability reported on fiscal year returns which are included in this
report is not all collected in the calendar year 1943 ; however, it may be
offset by collections from fiscal year returns included in last year's
report.
DESCRIPTION OF THE SAMPLE AND LIMITATIONS OF DATA
The statistical program with respect to individual income tax returns
filed for the income year 1943 called for extensive classifications and
tabulations on a total United States basis and for a distribution of
returns, income, and tax, by size of net income for the separate States.
STATISTICS OF INCOME FOR 194 3, PART 1 107
For purposes of the national distributions, a basic stratified sample
was prescribed for 1943, with uniform representation of all States
according to the same sample ratio at each level of stratification.
This basic sample was supplemented, in the case of certain strata and
certain States, for State table purposes.
The various strata established for sampling purposes for 1943 were
determined largely with reference to the classification system adhered
to by collectors in their administrative processing of returns. The
sampling methods prescribed for each of the sampling strata, particu-
larly in the case of those strata for which the selection was accom-
plished in the collectors' offices, were determined in such manner as
to satisfy the requirements of randomness, without unduly interrupt-
ing or complicating the collectors' fundamental duties of assessment,
collection, and refunding of tax.
There are discussed below, for the basic stratified sample, the
composition of the sample, the selection methods prescribed, the
universe sizes, the weighting procedures, and the limitations of the
data in terms of sampling variability. A separate discussion is pro-
vided for the basic sample increased by supplementation, which was
utilized in deriving the State distributions; and a statement with
respect to the comparability of the two series of data also is included.
COMPOSITION OF THE BASIC SAMPLE
Individual income tax returns for 1943 are of nine fundamental
types insofar as administrative processing in collectors' offices is
concerned. These include (1) taxable assessable returns, Form 1040A,
(2) taxable nonassessable returns. Form 1040A, (3) nontaxable returns,
Form 1040A, (4) taxable assessable returns. Form 1040, retained in
collectors' offices, (5) taxable nonassessable returns. Form 1040, retained
in collectors' offices, (6) nontaxable returns. Form 1040, retained in
collectors' offices, (7) taxable assessable returns. Form 1040, sent to
Washington, (8) taxable nonassessable returns. Form 1040, sent to
Washington, and (9) nontaxable returns. Form 1040, sent to Wash-
ington. Returns, Form 1040, retained in collectors' offices are those
showing net income under $5,000 and total receipts from business,
if any, under $25,000. Eeturns, Form 1040, sent to Washington are
those showing net income of $5,000 or more or total receipts from
business of $25,000 or more. Taxable assessable returns are taxable
returns showing tax withheld, payments on 1942 tax, and payments
on declaration of estimated tax the sum of which is less than the total
income and victory tax liability. Taxable nonassessable returns are
taxable returns showing tax withheld, payments on 1942 tax, and
payments on declaration of estimated tax equal to or in excess of the
total income and victory tax liability. Tax liability, upon which the
above classifications are based, is the total income and victory tax
liability determined with reference to both 1942 and 1943 incomes,
in accordance with the provisions of the Current Tax Payment Act
of 1943. Nontaxable returns are those with no tax liability on income
for either of the two years 1942 or 1943. This concept of taxability for
classification purposes in collectors' offices differs from the concept
used for classification of taxable and nontaxable returns in this volume,
wherein the classification is with reference to the tax on 1943 income
only.
108 STATISTICS OF INCOME FOR 1943, PART 1
For the income year 1943, the samphng activities in the individual
income tax return statistical program were extended substantially.
As compared with prior years, for which samphng wc^. confined to
selected categories of returns with net income under $5,000, the sam-
pling program for the income year 1943 was extended to embrace all
groups of returns with net income under $5,000, as well as returns
with net income between $5,000 and $20,000, which previous}}'- had
been tabulated in full without recourse to sampling.
One percent coverage was prescribed for returns in each of the above
groups (1) to (6), inclusive. However, each group was designated as
a distinct stratum for sample selection purposes, since the particular
processing operations to which returns of the various categories were
subjected affected their availability for sampling, and since the differ-
ent categories are sufficiently dissimilar with respect to types and
sizes of income and tax to warrant separate controls.
Returns in the three groups (7), (8), and (9) were subdivided by
size of income for sampling purposes. Further stratification beyond
the categories distinguished in collectors' offices was advisable for
these returns in view of the extensive income range encompassed by
them and their heterogeneity with respect to types of income. Ten
percent coverage was prescribed for the "Under $10,000" strata
among groups (7), (8), and (9). Twenty percent coverage was pre-
scribed for returns having net income from $10,000 to $20,000, and
100 percent coverage for returns having net income of $20,000 or more.
A total of 15 strata, comprising a single stratum for each of the
groups (1) to (6), inclusive, and three strata for each of the groups (7),.
(8), and (9), were thus distinguished for sample selection purposes.
The 1, 10, 20, and 100 percent coverages specified for the various
sampling strata were uniformly applicable to returns filed in each of
the collection districts. Precise 1, 10, and 20 percent samples were
not achieved, principally because of the particular sampling techniques
employed. Accordingly, the universe populations relating to the
separate strata distinguished for sample selection purposes were
independently determined and compared with the corresponding
samples. The resultant weighting patterns made allowance for the
deviation of actual sample sizes from prescribed sample sizes,
SELECTION OF THE SAMPLE
As returns were received in collectors' offices, those which the tax-
payers indicated to be assessable were assigned serial numbers and
were blocked in units of 100 returns having consecutive serial num-
bers ending in "00" to "99," inclusive — separate series of numbers
being provided for returns. Form 1040A; returns, Form 1040, retained
in collectors' offices; and returns. Form 1040, sent to Washington. The
serial number, less the ending two digits thereof, constituted the block
number, which was identical for all returns within a block. After
completion of the necessary assessment operations, the taxable assess-
able returns were available for sampling.
Taxable nonassessable and nontaxable returns were subjected to
document-matching operations for refund purposes prior to serializing.
Upon completion of such operations these returns were serialized and
blocked. Distinct series of numbers were assigned to taxable non-
STATISTICS OF INCOME FOR 1943, PART 1 109
assessable returns and to nontaxable returns, with each series sub-
divided into returns, Form 1040 A; returns, Form 1040, retained in
collectors' offices; and returns. Form 1040, sent to Washington. The
taxable nonassessable and nontaxable returns were not available for
sampling until they were serialized, blocked, and scheduled for refund
or credit of any overpayment.
The selection of the 1 percent sample of returns for each of the six
strata encompassed by returns. Form 1040A, and returns, Form 1040,
retained in collectors' offices was accomplished in the various col-
lectors' offices. The block status of returns was of fundamental
importance for the collectors' processing operations and any decom-
position of the blocks, by sampling certain returns within each block,
would have seriously complicated the collectors' operations, not only
since block unity would be destroyed, but because the sampling process
itself would be extremely laborious. Accordingly, to achieve the
maximum simplification for the collectors' offices, the selection opera-
tion was prescribed in terms of blocks of 100 returns each, one of
each hundred blocks being required. Since selection of the first block
might result in marked over-representation of rare types of returns,
and, conversely, selection of the hundredth block might result in sub-
stantial under-representation, the maximum effectiveness is considered
to be associated with the mid-block of each successive hundred blocks.
Thus collectors' offices were instructed to withdraw for sample pur-
poses all blocks with block number ending in "50" (represents fifty-
first of each successive 100 blocks) from among the various categories
of returns. Form 1040A, and returns, Form 1040, retained in their
offices. Although selection of the above blocks represents a departure
from a true 1 percent formula, nevertheless in most cases a substantial
number of blocks were involved, and the sample approximated closely
1 percent. Furthermore, universes were independently determined
and data tabulated from the sample were weighted accordingly. The
degrees of sampling variability as shown on page 112 allow for possible
nonrandomness associated with the block sampling technique ein-
ployed for returns. Form 1040A, and returns. Form 1040, retained in
collectors' offices.
The selection of the 10, 20, and 100 percent samples of returns,
Form 1040, sent to Washmgton was accomplished in Washington.
These returns were received from collectors in block arrangement, and
the sample selection was accomplished by subdividing each block of
returns into three groups — returns with net income under $10,000,
returns with net income from $10,000 to $20,000, and returns with
net income of $20,000 or more — and then by withdrawing every suc-
cessive tenth return, every successive fifth return, and the entire body
of returns from the above respective groups, aggregated over all blocks,
separately for the taxable assessable, taxable nonassessable, and
nontaxable categories.
UNIVERSE SIZES
The primary sources of universe data for 1943 were the statements
submitted by the 64 collectors' offices showing the number of returns
filed in each district, falling into each of the fundamental types (1)
to (9), inclusive. Adjustments were required in collectors' counts
before such universes could be utilized for weighting purposes, since
110 STATISTICS OF INCOME FOR 1943, PART 1
the classification of returns as taxable or nontaxable by collectors was
based on tax liability determined with reference to both 1942 and
1943 incomes; whereas the classification for purposes of this volume is
determined with reference to tax on 1943 income only. The collectors'
counts of taxable returns include, and their counts of nontaxable
returns exclude, a number of returns which were taxable by virtue
of their 1942 income only and were nontaxable with respect to 1943
income.
In the case of returns, Form 1040, sent to Washington, collectors'
reports showed the total number of returns filed in each district,
separately for the taxable assessable, taxable nonassessable, and
nontaxable categories, but did not show the number falling into the
three separate strata within each category determined with reference
to size of net income. For returns with net income under $20,000,
however, the supplementary samples selected for State distribution
purposes, discussed subsequently, were designed to assure 100 percent
representation when merged with the basic sample; such supple-
mentary samples consisted of 90 percent of returns with net income
under $10,000 and 80 percent of returns with net income from
$10,000 to $20,000. For returns with net mcome of $20,000 or more,
the basic sample called for 100 percent representation. Accordingly,
the sum of the returns in the basic sample and the returns in the
supplementary sample provided another basic source of universe
data for weighting purposes.
Secondary sources included the tabulated counts of returns in the
basic sample. Such tabulated counts, in the case of returns, Form
1040A, and returns. Form 1040, retained in collectors' offices, were
expected to approximate 1 percent of the corresponding reported
universes for the various sampling strata within each collection
district, taking into account the adjustments between the taxable
and nontaxable universes noted above. In the case of returns. Form
1040, sent to Washington the tabulated counts were expected to
approximate 10, 20, and 100 percent of the combined basic and supple-
mentary samples of returns with net income under $10,000, from
$10,000 to $20,000, and $20,000 and over, respectively.
The aggregates of reported stratum universes, over all collection
districts, with such adjustments as were clearly indicated by secondary
sources, and the aggregates of the basic and supplementary samples,
in the case of returns, Form 1040, sent to Washington, provided the
bases for uniform weights applied to all districts for purposes of the
national distributions. The separate district stratum universes for
returns, Form 1040A, and returns. Form 1040, retained in collectors'
offices provided the basis for a series of independent collection district
weights for purposes of the State distributions. The basic and
supplementary samples of returns. Form 1040, sent to Washington
accounted for the entire universe of such returns, and no extensions
were required for their strata for State table purposes.
WEIGHTING PROCEDURES
Although the sampling pattern for 1943 called for 15 distinct strata
for sample selection and universe determination purposes, it was pos-
sible to achieve a degree of simplification in the tabulating and weight-
ing operations, in the case of returns. Form 1040A, and returns,
STATISTICS OF INCOME FOR 1943, PART 1 HI
Form 1040, retained in collectors' offices, by combination of multiple
strata, where the data in the tables are composites of such strata,
each subject to the same sampling ratio, and where the percentage
representations attained for the strata were in close agreement. For
example, for each return form, the degree of representation achieved
for the taxable assessable element closely approximated the degree
of representation for the taxable nonassessable element, permitting
joint processing of the two categories of returns.
For returns, Form 1040, sent to Washington, substantial simplifi-
cation was achieved by jointly processing the taxable assessable and
taxable nonassessable returns. For these returns, an extension system
was devised which utilized to the utmost the universe data provided
by the combined basic and supplementary samples. Only limited data
were available for returns in the supplementary sample, consisting
of number of such returns, amount of net income, amount of income
and victory tax on 1943 income, and amount of total income and
victory tax liability, by size of net income. These data, when added
to corresponding data in the basic sample, provided a series of inde-
pendent universes of number of returns, amount of net income,
amount of income and victory tax on 1943 income, and amount of
total income and victory tax liability for each income class from
$5,000 to $20,000. For each such income class, a series of independent
weights were evolved on the basis of such universes.
Inasmuch as data for returns. Form 1040, with net income under
$5,000 and with deficit, sent to Washington, were merged in the final
compilations with data for returns. Form 1040, retained in collectors'
offices which constitute the preponderant element and for which
separate income class extension factors were not available, the more
refmed techniques of establishing separate universes for distinct
items for each net income class were not applied to the returns, Form
1040, sent to Washington. All data for returns, Form 1040, with
net income under $5,000 sent to Washington were uniformly weighted
according to a single factor based on the total number of such returns
in the basic sample as compared with the basic and supplementary
samples combined. Similar procedure was followed with respect to
returns. Form 1040, with deficit sent to Washington.
Data for returns with net income of $20,000 or more, as stated
previously, were derived from a complete coverage and, therefore,
did not require weighting.
SAMPLING VARIABILITY
Insofar as the data in this volume are tabulated from samples,
they are subject to sampling variability. The degrees of variability
are shown on page 112; they relate to specific frequency levels and
not to money amounts. Furthermore, in the case of returns with
net income from $5,000 to $20,000, the degrees of variability relate
to frequencies other than total number of returns per net income class,
since the latter are derived from a complete coverage.
In determining degrees of variability associated with random
sampling herein, six distinct sampling patterns were recognized.
These patterns embrace the following types of returns: (1) taxable
returns. Form 1040A, (2) nontaxable returns. Form 1040A, (3) taxable
returns, Form 1040, with net income under $5,000, (4) returns with
112
STATISTICS OF INCOME FOR 19 43, PART 1
net income from $5,000 to $10,000, (5) returns with net income from
$10,000 to $20,000, and (6) nontaxable returns. Form 1040. Patterns
(3) and (6) above are comprehensive patterns accounting for returns
retained in collectors' offices and returns sent to Washington. Al-
though separate variability series were computed for the six sampling
patterns recognized above, the variabilities associated with specific
frequency levels were of almost like magnitude in the case of taxable
and nontaxable returns. Form 1040A; taxable returns. Form 1040,
with net income under $5,000; and nontaxable returns. Form 1040.
Accordingly these four groups are presented jointly in the table below.
For the two groups of returns, Form 1040, those with net income
from $5,000 to $10,000 and those with net income from $10,000 to
$20,000, the degrees of variability are based on total stratum popula-
tions and total sample sizes, and are, therefore, maximum values;
the actual variability may be somewhat smaller as a result of the
separate weighting of frequencies for each specific net income class.
In computing the limits of variation and relative sampling error
of a given frequency, a range of two standard errors was used; chances
are somewhat over 19 out of 20 that the frequency as estimated from
the sample tabulation differs from the actual frequency, which would
have resulted from tabulation of the entire universe, by less than
twice the standard error. Variation beyond the two-error limit would
occur less than 1 time in 20 and would be sufficiently rare to justify a
two-error range in defining sample variability. Thus, all limits of
variation are determined on the basis of two standard errors, and the
degrees of variability are expressed in terms of relative errors, or
percents of the numbers to which they relate. Specific cell frequen-
cies in national distributions in this volume, unless otherwise foot-
noted, are subject to maximum variation of less than 25 percent.
Frequencies which are subject to maximum variation of more than
25 percent, but not more than 100 percent, are footnoted to indicate
their great variability. Frequencies which are subject to maximum
variation of more than 100 percent and associated data are not shown
separately since they are considered too unreliable for general use;
however, they are included in the totals.
Sampling variability at selected frequency levels
Returns, Form 1040, with net
income under $5,000, and re-
turns, Form 1040A
Returns with net income
from $5,000 to $10,000
Returns with net income
from $10,000 to $20,000
If the num-
ber of returns
in a cell of a
table is—
Then the number for
that cell of the uni-
verse lies in the
range—
And the
relative
sampling
error
expiessed
as a per-
cent is —
Then the num-
ber for that cell
of the imiverse
lies in the
range—
And the
relative
sampling
error
expressed
as a per-
cent is —
Then the num-
ber for that cell
of the universe
lies in the
range—
And the
relative
sampling
error
expressed
as a per-
cent is—
500
0- 1,100
3, 000- 7, 000
7, 000- 13, 000
20. ono- 30, 000
44, 000- 56, 000
67, 000- 83, 000
91,000- 109,000
237,000- 263,000
482,000- 518,000
727,000- 773,000
975, 000-1, 025, 000
1, 960, 000-2, 040, 000
120
40
30
20
12
11
9
5
4
3
3
2
350- 650
4,500- 5,500
9, 300- 10, 700
24, 000- 20, 000
48, 000- 52, 000
73, 000- 77, 000
98, 000-102, 000
247, 000-253, 000
496, 000-504, 000
30
10
7
4
4
3
2
1
1
400- 600
4,700- 5,300
9, 500- 10, 500
24, 000- 20, 000
49, 000- 51, 000
74, 000- 76, 000
99, 000-101, 000
20
5,000
6
10,000
5
25,000
4
50,000 . -
2
75,000
1
100,000
250,000
500,000
750,000
1
i,ooo,oo'd
2,000,000
STATISTICS OF INCOME FOR 1943, PART 1 113
Uniform sampling ratios were prescribed for all collection districts
within each sampling stratum; however, in view of the block sam-
pling technique applied in the case of returns, Forms 1040A and 1040,
retained in collectors' offices, some differences in percentage repre-
sentation were noted between the various collection districts. In
general, the differences were minor, with the greatest deviations from
the prescribed sampling ratio occurring for districts having relatively-
few returns, and little weight in the universe. In view of the small
differences noted and of the homogeneity within the separate strata,
no appreciable bias resulted from tlie combined tabulation and exten-
sion of data for all collection districts for the national distributions.
For purposes of deriving the State distributions, separate weights were
derived for each State, taking into account the particular State uni-
verses and sample sizes. The differences in dato between the national
and State distributions attributable to the dual weighting system and
to the use of supplementary samples for State purposes are discussed
in a subsequent paragraph.
The preceding analyses with respect to variability have been con-
fined to cell frequencies. Specific consideration has not been given to
associated money amounts ; however, the homogeneity of the separate
strata employed for sampling purposes, and the large number of
returns included in the samples, together with the progressively in-
creased sample sizes in the higher income areas, culminating in 100
percent representation of returns with net incomes of $20,000 and
over, generally serve to limit the sampling variability with respect to
such amounts. An exception occurs in the case of returns with no net
income. Stratification by size of deficit was not administratively
feasible, nor was it possible to establish separate strata for returns
with deficit as distinct from returns with net income. As a result,
returns, Form 1040, with deficit and with total receipts from business,
if any, under $25,000 were classified along with the much larger
group of returns with net income retained in collectors' offices, which
were subject to a 1 percent sampling ratio. Keturns, Form 1040, with
deficit and with total receipts from business of $25,000 or more were
classified among returns with net income under $5,000 sent to
Washington. However, for these deficit returns, which were relatively
few as compared with deficit returns retained in collectors' offices,
distinct universe weighting factors were available, based on the
number of such returns occurring in the basic and supplementary
samples combined as compared with the number in the basic sample
alone. In view of the facts that (a) the deficit returns are extremely
heterogeneous and v/ere not stratified by size, (6) the samples of such
returns are generally inadequate, and (c) independent universes were
not available for weighting purposes in the case of returns retained in
collectors' offices which constitute the greater part of the deficit
returns, money amounts associated with deficit returns in this volume
may be subject to marked sampling variability.
Data in the text table on pages 95-96, showing number of returns
with net profit or with net loss from business, amount of net profit or
net loss, and amount of total receipts from business by industrial
groups, are composites derived from all categories of returns. Form
1040. The majority of the data, however, are contributed by returns.
Form 1040, retained in collectors' offices which account, in aggregate
114 STATISTICS OF INCOME FOR 19 43, PART 1
over all industrial groups, for about 90 percent of the returns with net
profit or net loss from business. The sampling variability associated
with amounts of total receipts from business and amounts of net profit
or loss for the various industrial groups is not known. Inasmuch as no
sampling controls were instituted with respect to these items, and inas-
much as total receipts up to $25,000 may be reported on returns re-
tained in collectors' offices and total receipts reported on returns in
each stratum among those sent to Washington may extend over an in-
definite range, these items may be subject to considerable sampling
error. Consequently, data are not shown in the table for industrial
subgroups for which total number of returns with net profit or loss
is subject to variation of more than 25 percent. In the case of in-
dustrial subgroups for which maximum sampling variability is less
than 25 percent for returns with net profit, but more than 25 percent
for returns with net loss, data with respect to returns with net loss
are omitted. Although data may be totally or partly omitted in the
table for a specific industrial subgroup, they are included in the total
for the respective basic group.
STATErAOGREGATES]
State components of the 1 percent basic sample of returns, Forms
1040 A and 1040, retained in collectors' offices were generally too
small to permit adequate distributions by size of income on a State
basis, so that, for the majority of States, supplementary samples of
such returns were selected. Altogether, supplementary samples of
returns, Form 1040A, were selected for 36 States and the Territory of
Hawaii, such supplementary samples ranging from 1 percent, yielding
a total sample of 2 percent when added to the basic sample, to 19
percent, yielding a total sample of 20 percent. Similarly, supple-
mentary samples of returns. Form 1040, ranging from 1 percent to 19
percent, were selected for 34 States and the Territory of Hawaii.
The sampling ratio prescribed for the supplementary sample applied
to all categories of returns — taxable assessable, taxable nonassessable,
and nontaxable. For States comprised of multiple collection dis-
tricts, the sampling ratio was uniformly applicable to all districts, in
order to permit the combined processing of data for all districts in the
State. The supplementary samples, as was the case with the basic
sample, were selected in terms of blocks of 100 returns each.
The income year 1943 is the first year that sampling activities were
extended to embrace returns, Form 1040, sent to Washington, for pur-
poses of the national distributions. For State table purposes, how-
ever, 100 percent representation was prescribed, so that the supple-
mentary samples comprise 90 percent of such returns with net in-
come under $10,000 for all collection districts, and 80 percent of
returns with net income from $10,000 to $20,000. Inasmuch as the
basic sample itself accounted for the entire universe of returns with
net income of $20,000 and over, no supplementary samples were
required in this area.
Data in table 11 for returns, Form 1040, with net income under
$5,000 and for returns, Form 1040A, are composites representing
both the taxable and nontaxable populations, and data for each State
were derived from independent State samples. In view of the facts
that the sample sizes and the universes for the various States differed,
STATISTICS OF INCOME FOR 1943, PART 1 115
and that the proportions of taxable and nontaxable returns, which con-
stituted distinct sampling strata, varied, sampling errors at specific
frequency, levels differ by States and it is not possible to present a
comprehensive series of sampling errors uniformly applicable to all
States. However, frequencies in table 11 which are associated with
sampling variability of more than 20 percent are footnoted to indi-
cate their great variability; sampHng variability for frequencies which
are not footnoted is less than 20 percent. Data in table 11 are neces-
sarily confined to returns with net income, since returns with deficit
were too few, and the sampling variability too great, to permit their
distribution on a State basis.
Data in the National and State distributions, in the case of returns,
Form 1040 A, and returns. Form 1040, retained in collectors' offices,
were estimated from nonidentical samples. No attempt was made to
achieve precise agreement between the two series, and data in the
two series consequently do not coincide. Further differences stem
from the use of rounded weighting factors in deriving each series
and from the dual system of weighting employed, involving a uniform
series of weights for all States for purposes of the national distribu-
tions and separately determined weights for each State for purposes
of the State distributions. Although the series do not coincide, they
are in substantial agreement. Thus, a comparison of number of
returns, net income, income and victory tax on 1943 income, and total
income and victory tax, in the tables of national data with correspond-
ing items aggregated over the States for each of the various income
classes under $5,000, in the State distributions, indicates a maximum
difference of less than 1 percent in all cases. Data in the State
distributions, in the case of returns, Form 1040, with net income of
$5,000 or more, represent a complete coverage. Inasmuch as these
data are not estimates subject to sampling variability, they were used
as universes for purposes of deriving weighting factors for the national
distributions. Accordingly, number of returns, net income, income
and victory tax on 1943 income, and total income and victory tax,
in the tables of national data coincide with corresponding data aggre-
gated over the States, for each of the net income classes above $5,000.
HISTORICAL DATA
INDIVIDUAL RETURNS AND RETURNS OF FIDUCIARIES
A resume of significant data from the individual income tax returns
and returns of fiduciaries, for each year since the inception of the pres-
ent period of income taxation, is presented in basic tables 12, 13, 14,
and 15. These tables are prepared from data in the reports, Statistics
of Income, published annually since 1916, in accordance with provi-
sions of the various revenue acts, and from data in the Annual Report
of the Commissioner of Internal Revenue for 1914-1916. The num-
ber of returns and tax tabulated for income years 1913-1915 are as
reported by the Commissioner for the fiscal year ended June 30,
immediately following, and the net income is estimated from the
number of returns filed and the average net income for each income
class. The amount of tax tabulated as surtax is technically "addi-
tional tax" for 1913-1917.
]]6 STATISTICS OF INCOME FOR 1943^ PART 1
Historical data for 1916-1936 are tabulated for individual and
fiduciary returns, Forms 1040 and 1040A, including individual returns
with no net income for 1928 and thereafter. Data for 1937-1940 are
tabulated from individual returus, Forms 1040 and 1040A, with net
income and mth no net income, and from taxable fiduciary returns,
Forms 1041, filed for estates and trusts and from returns for estates
and trusts filed (improperly) on Form 1040, except that for 1938 and
thereafter, the nontaxable returns in this last category are excluded.
Data for 1941-1943 are tabulated from individual returns. Form 1040,
with net income and with no net income, optional returns, Form
1040A, with gross income not over $3,000, and taxable fiduciary
returns. Form 1041 (or Form 1040).
Basic table 12 shows historical data for the number of taxable and
nontaxable returns, net income or deficit, various types of tax, and
the tax credits; in basic table 13 the number of returns, net income or
deficit, total tax, and effective tax rate are tabulated by net income
classes; in table 14 the sources of income and deductions are tabulated
for all returns and for returns with net income of $5,000 and over;
and in table 15 the number of returns, net income, and total tax for
each State and Territory are shown for the 10-year period ending with
the current year.
Changes in the provisions of the Federal income tax laws under
which the returns are filed interfere with the comparability of the
statistical data over a period of years. The major provisions of the
Federal tax laws from 1913-1943 are summarized on pages 344-359.
The changes in law affecting income tax data for 1943 are set forth
briefly on pages 5-6. Revisions in the income tax return forms to
incorporate changes in the law may eliminate, combine, or introduce
items which make it impracticable or impossible to present comparable
data from year to year,
CAPITAL GAINS AND LOSSES
In the interpretation of historical data for capital gains and losses
a survey of the income tax provisions affecting the gains and losses
resulting from sales and exchanges of capital assets together with
the method of tabulating these data, will be helpful. Table D, on
pages 356-357, presents a resume of the changes in tax laws pertaining
to gains and losses on sales of capital assets, and, in basic table 14
which shows sources of income and deductions, the amounts of net
gain and net loss from sales of capital assets are tabulated as pre-
sented in previous reports.
The revenue acts in effect from January 1, 1922, through Decem-
ber 31, 1933, provide for the special taxation of the net gain resulting
from sales or exchanges of capital assets, and the revenue acts in
effect from January 1, 1924, through December 31, 1933, provide
for a tax credit on account of the net loss resulting from sales or ex-
changes of such capital assets. Under these acts, the term "Capital
assets" means property held by the taxpayer more than 2 years
(whether or not connected with his trade or business), but does not
mean (1) for any year, stock in trade or other property which would
properly be included in the inventory of the taxpayer if on hand at
the close of the taxable year; (2) for the years 1922-1923, property
held for personal use; or (3) after January 1, 1924, property held pri-
marily for sale in the course of trade or business.
STATISTICS OF INCOME FOR 1943, PART 1 ] 17
In presenting these data in Statistics of Income, "Capital net gain"
is tabulated as such and included in "Total income" and "Net in-
come" for returns with net income for the years 1922-1933. "Capital
net gain" for returns with no net income is tabulated as such for the
years 1928 and 1929; is included in "Profit from sales of real estate,
stocks, bonds, etc.," for 1930-1933; and is included in "Total income"
and "Deficit" for the entire period 1928-1933.
"Capital net loss" for which a tax credit of 12^ percent is taken is
not tabulated and is not taken into account in computing "Total
deductions" or "Net income" for 1924-1933. "Capital net loss"
when reported by the taxpayer as a deduction (a) in computing
"Net income" is included in "Other deductions" for 1924-1928,
and in "Net loss from sales of real estate, stocks, bonds, etc.," for
1929-1933, and (6) in computing "Deficit" is included in "Other
deductions" for 1928 and in "Net loss from sales of real estate, stocks,
bonds, etc.," for 1929-1933. "Capital net loss" not taken into account
by the taxpayer as a deduction in computing "Net income," and for
which no credit of 12^ percent is taken, is not included in "Total
deductions" for 1924-1933; and "Capital net loss" not taken into
account in computing "Deficit" is not included in "Total deductions"
for 1928-1931, but for 1932 and 1933 is tabulated in "Net loss from
sales of real estate, stocks, bonds, etc.," and both "Total deductions"
and "Deficit" are adjusted to correspond.
The capital net gain and loss from sales of capital assets prior to
1934 include the taxpayer's pro rata share of capital gain or loss of a
partnership in which he is a member and of an estate or trust under
which he is a beneficiary, when the tax or the tax credit is computed
at 12}^ percent.
Under the provisions of the Revenue Acts of 1934 and 1936 (in
effect January 1, 1934, through December 31, 1937), the definition
of capital assets is expanded to include assets of the taxpayer, regard-
less of time held, instead of assets held over 2 years. Certain per-
centages of the gain or loss recognized upon such sales or exchanges
are taken into account in computing net income. These percentages,
which vary according to the period for which the assets have been
held, are: 100 percent of the gain or loss from sales of capital assets
held not over 1 year; 80 percent of the gain or loss from sales of capital
assets held over 1 year but not over 2 years ; 60 percent of the gain or
loss from sales of capital assets held over 2 years but not over 5 years;
40 percent of the gain or loss from sales of capital assets held over
5 years but not over 10 years; and 30 percent of the gain or loss from
sales of capital assets held over 10 years. The deduction for net
capital loss (that is, after the percentages are applied and after sub-
tracting the capital gains to be taken into account) is limited to
$2,000, or the amount of the net capital loss, whichever is smaller.
The net income reported on individual income tax returns, Form
1040, for the taxable years 1934-1937, and fiduciary income tax returns,
Form 1041, for 1937, includes net capital gain or loss computed in
accordance with the limitations stated in the preceding paragraph.
The net capital gain or loss, as reported for this period, excludes that
received through partnerships and fiduciaries. It is not possible, by
using the net capital gain and net capital loss on the returns for these
118 STATISTICS OF INCOME FOR 1943, PART 1
years, to adjust the ''Total income," "Total deductions," and "Net
income" so that they will be comparable with these items as tabulated
for prior years. Moreover, net capital gain or loss reported on returns
for 1934-1937 is not comparable with "Profit or loss from sale of real
estate, stocks, and bonds, etc.," "Capital net gain," or "Capital net
loss" reported on returns for prior years.
Under the provisions of the Revenue Act of 1938 and of the Internal
Revenue Code as originally enacted, the definition of capital assets is
the same as that under the provisions of the Revenue Acts of 1934 and
1936, except that property used in trade or business of a character
which is subject to the allowance for depreciation is excluded; and
securities (stocks and bonds) which became worthless during the
taxable year are considered as loss from sale or exchange of capital
assets. The Revenue Act of 1941, amending the Code, excludes from
capital assets an obligation of the United States or any possession
thereof, or of a State or Territory or any political subdivision thereof,
or the District of Columbia, issued on or after March 1, 1941, on a
discount basis and payable without interest at a fixed maturity date
not exceeding 1 year from date of issue.
The percentages of the recognized gains or losses from the sales or
exchanges of capital assets to be taken into account in computing
net income for the years 1938-1941 differ from the percentages of gains
or. losses from such sales to be taken into account for 1934-1937, and
the periods of time for which the assets were held are reduced from
five to three. The percentages, varying according to the time the
assets were held, are : 100 percent of the gain or loss from sales of capital
assets held 18 months or less; 66?^ percent of the gain or loss from sales
of capital assets held over 18 months but not over 24 months ; 50 percent
of the gain or loss from sales of capital assets held over 24 months.
The net capital gain or loss is separated into short-term and long-term.
Net short-term gain or loss is that from the sales or exchanges of capital
assets held 18 months or less, and net long-term gain or loss is that
from the sales or exchanges of capital assets held over 18 months.
Net short-term gain, net long-term gain, and net long-term loss are
taken into account in computing current year net income. Net short-
term loss, however, is not deductible in computing current year net
income.
The net short-term capital loss sustained in any income year 1938-
1941, while not deductible from income in the year in which the loss
is sustained, may be carried over to the next succeeding income year
and treated as a short-term capital loss. The amount carried over
cannot exceed the net income for the year in which the loss is sustained,
and can be deducted only to the extent of the net short-term capital
gain of the year in which the deduction is permitted. The carry-over
is restricted to 1 year. The deduction on account of net short-term
loss under the capital loss carry-over provision, is first reported on
returns for 1939.
In comparing "Net short-term capital gain included in total income"
and "Net income" on returns for the years 1939-1941 with similar
items on returns for 1938, it should be noted that the amounts for 1939-
1941 are after the deduction for net short-term capital loss of the pre-
ceding year, whereas, in 1938, such a deduction was not allowable.
The item "Current year net short-term capital gain" published in
STATISTICS OF INCOME FOR 1943, PART 1 119
Statistics of Income for 1940 and 1941, is comparable with ''Net
short-term capital gain before deducting prior year net short-term
capital loss," published in Statistics of Income for 1939, and with "Net
short-term capital gain" published for 1938. The item "Net short-
term capital loss of preceding taxable year deducted," published for
1940 and 1941, is comparable with "Prior year net short-term capital
loss deducted," published for the first time in 1939. Net long-term
capital gain and loss for the years 1938-1941 are comparable.
The amounts of "Net short-term capital gain" and "Net long-term
capital gain (or loss)" shown on the returns and tabulated for the in-
come years 1938-1941, are not comparable with "Net capital gain
(or loss)" for the income years 1934-1937 because, for 1938-1941, the
periods of time for which the assets were held and the percentages of
recognized gain or loss to be taken into account are changed ; worthless
stocks and bonds are included; the net short-term loss is excluded
since it is disallowed as a deduction in any current year; and for the
years 1939-1941 the capital loss carry-over is deducted from the short-
term capital gain. Moreover, for the years 1938-1941, the net short-
term capital gain and net long-term capital gain or loss include the
net gain or loss to be taken into account from partnerships and common
trust funds, whereas, for 1934-1937, the net capital gain and loss
exclude such gain or loss from partnerships and fiduciaries. It is
not possible, by using the "Net short-term capital gain" and the
"Net long-term capital gain (or loss)" to adjust "Total income,"
"Total deductions," and "Net income" for the income years 1938-1941
so that they mil be comparable with these items for the income years
1934-1937.
The Revenue Act of 19'?' 2 excludes real property used in trade or
business of the taxpayer from the definition of capital assets ; changes
the periods of time for which an asset is held in determining short-
term and long-term capital gain or loss; and changes the percentages
of recognized gain or loss to be taken into account as foUows: 100 per-
cent of the gain or loss from sales of capital assets held 6 months or
less (short-term) and 50 percent of the gain or loss from sales of
capital assets held more than 6 months (long-term). Net short- and
long- term capital gain and loss are combined. If the combination
results in a net loss, the deduction for the current year is limited to
the amount of net loss, or to $1,000, or to the net income computed
without regard to capital gains and losses, whichever is smallest; if
the combination results in a net gain, the amount thereof is included
in total income.
The capital loss carry-over is the net capital loss of any taxable
year beginning after December 31, 1941 , and includes both short- and
long-term capital losses. The amount of net capital loss may be
carried forward as a short-term capital loss in each of five succeeding
years to the extent that such amount exceeds the net capital gain of
any subsequent year intervening between the year in which the net
capital loss occurred and the fifth succeeding year. "Net capital
loss" is the excess of net loss from sales of capital assets over $1,000
or net income computed without regard to capital gains and losses,
whichever is smaller. "Net capital gain" is the net gain from sales
of capital assets plus $1,Q00 or net income computed without regard
to capital gains and losses, whichever is smaller.
120 STATISTICS OF INCOME FOR 19 43, PART 1
The "Net gain (or loss) from sales of capital assets," reported on
the returns and tabulated for 1942, is a combination of the net short-
and long-term capital gains and losses including the net gain or loss
to be taken into account from partnerships and common trust funds;
also the net short-term capital loss carried over from 1941, not in
excess of the net income for that year, has been deducted but only
to the extent of net short-term gain for 1942. For 1943, the "Net
gain (or loss) from sales of capital assets" is similar to that tabulated
for the previous year, except that the carry-over is the "Net capital
loss" of 1942, as defined above. The carry-overs reported on the
1942 and 1943 returns differ in two important respects: The carry-over
reported on 1943 returns includes both short- and long-term capital
losses and is reported, without limitation, independently of the current
year capital gain or loss; whereas, the carry-over reported on 1942
returns includes only short-term losses and is limited to the net in-
come for 1941 as well as to the net short-term capital gain of 1942.
The allowable deduction for a net loss from sales of capital assets
for 1942-1943 is limited to the amount of such loss, or to $1,000, or
to the net income computed without regard to capital gains and losses,
whichever is smallest. For 1942, the allowable deduction consists of
capital loss of that year; but for 1943, the allowable deduction consists
partly of carry-over and partly of current year capital loss.
The amount of net capital loss, sustained in 1942 or 1943 and carried
forward into future years, is not available.
The net gaia or loss from sales of capital assets reported and tabu-
lated for 1942-1943 is not comparable with that from sales of capital
assets for 1938-1941 because of the changes in the periods of time
for which the assets were held, in the percentages of gain or loss to be
taken into account, in the computation of the carry-over, and in the
amount of allowable deduction for capital loss; and because of the
combination of net short- and long-term capital gain and loss all of
which affect the data for 1942-1943. It is not possible to adjust
"Total income," "Total deductions," or "Net income" for 1942-1943
so that they are comparable with such items for the years 1938-1941.
A summary of the provisions of the various revenue acts, relating
to the gains and losses on sales of capital assets, the tax on capital
gains, and the tax credit for capital losses, is presented in table D,
pages 356-357.
PARTNERSHIP RETURNS OF INCOME, 1917-1943
Partnership returns of income, except for the war excess-profits tax
of 1917, are not subject to direct assessments of Federal income tax.
However, every domestic partnership and every foreign partnership
doing business in the United States or having an office or place of
business therein is required to file a return of income on Form 1065
(facsimile on pages 389-396;. "The term 'partnership' includes a syn-
dicate, group, pool, joint venture, or other unincorporated organiza-
tion, through or by means of which any business, financial operation,
or venture is carried on, and which is not, within the meaning of this
title, a trust or estate or a corporation * * *" (section 3797(a)(2),
Internal Revenue Code). The distributive share of net profit or net
loss of the partnership (whether distributed or not) is reported on the
individual income tax return of each partner according to his pro-
STATISTICS OF INCOME FOR 1943, PART 1
121
portionate share, and the profit or loss thus reported is tabulated
elsewhere in this report as a source of income or deduction, insofar as
it is reported on individual returns, Form 1040, and taxable fiduciary
returns, Form 1041, for the income year 1943.
For the income year 1939, data from partnership returns of
income, Form 1065, have been compiled and published in a Supplement
to Statistics of Income for 1939, Part 1. The tabulations therein
present by industrial groups the receipts and deductions, ordinary
income or deficit, income and deductions not included in computing
ordinary income, gross receipts from business, cost of goods, and gross
profit or loss from business ; also there are distributions of the returns
by gross receipts classes, by ordinary net income or deficit classes, by
types of partnership, and by number of copartners. Copies may be
secured from the Superintendent of Documents, United States Gov-
ernment Printing Office, Washington 25, D. C, at a cost of 15 cents.
(Data from the 1945 and 1947 partnership returns are in process of
compilation.)
The number of partnership returns. Form 1065, filed for the income
years 1917 through 1943, shown below as reported by the collectors of
internal revenue, include calendar year returns, fiscal and part year
returns filed during the succeeding calendar year regardless of month
in which the income year ended, and delinquent returns.
Numher of
partnership
returns
Income year:
1917 31,701
1918 100,728
1919 175,898
1920 240,767
1921 259,359
1922___- 287, 959
1923 304,996
10?4 321, 158
1925 309,414
1926 295,425
1927 282,841
1928 272, 127
1929 263,519
1930 244,670
Number of
partnership
returns
Income year — Continued
1931 230,407
1932 216,712
1933 214,881
1934 221,740
1935 222,293
1936 237,367
1937 261,470
1938 273,361
1939 290,876
1940 372,796
1941 453,911
1942 490,320
1943 491,544
SOURCE BOOK OF STATISTICS OF INCOME
The Source Book is a series of unpublished volumes containing
comprehensive compilations of data which supplement the published
reports, ''Statistics of Income." The Source Book is maintained in
the Statistical Division, Bureau of Internal Revenue, and is available
for research purposes to officials of the Federal and State Governments
and to qualified representatives of accredited organizations upon the
presentation of a written request addressed to the Commissioner of
Internal Revenue.
The following data from individual income tax returns for 1927-1942
(except Form 1040A for 1941-1942) are classified by States and
Territories, by taxable and nontaxable returns, and by net income
classes: The sources of income and deductions (as published for each
year in the Statistics of Income), total income, total deductions, net
758454 — 50 9
122 STATISTICS OF INCOME FOR 1943, PART 1
income, personal exemption and credit for dependents (combined for
1927-1932 and shown separately thereafter), earned income credit for
1934-1942, net loss for prior year 1927-1932, normal tax, surtax, 12^
percent tax on capital net gain for 1927-1933, 12}^ percent tax credit
for capital net loss for 1927-1933, tax credit for earned income for
1927-1931, alternative tax for 1938-1942, and total tax.
The number of returns with net income and the amount of net
income for 1927-1942, personal exemption for 1937-1942, credit for
dependents for 1937-1942, and total tax for 1941-1942 (except Form
1040A for 1941-1942) are classified by States and Territories, by tax-
able and nontaxable returns, by net income classes, and by sex and
family relationship.
The amount of Government obligations owned and the wholly and
partially tax-exempt interest received thereon as reported on individual
returns with net income of $5,000 and over for 1932-1940 are classified
by States and Territories and by net income classes.
The Source Book contains no other data for individual returns.
Form 1040 A, than that published in the report for 1941. For 1942,
the Source Book shows for Form 1040 A the number of returns, amount
of salaries, other income (dividends, interest, and annuities in one sum),
gross income, personal exemption, credit for dependents, earned in-
come credit, and optional tax classified by gross income classes, by
taxable and nontaxable returns, and by sex and relationship, for
States and Territories.
The sampling technique employed for estimating data for 1943
does not permit tabulation of data from Form 1040 or 1040 A by income
classes or by family relationship for the States and Territories.
INDIVIDUAL RETURNS AND TAXABLE FIDUCIARY RETURNS
1943
BASIC TABLES
Tax analysis — ^by net income classes:
1 . Individual and taxable fiduciary returns.
1-A. Individual returns.
1-B. Taxable fiduciary returns.
Cumulative distributions of number of returns, net income, and tax —
by net income classes:
2. Individual and taxable fiduciary returns.
2-A. Individual returns.
Number of returns, net income, and tax — by family relationship:
3. Individual returns — by net income classes.
Sources of income and deduction — by net income classes:
4. Individual and taxable fiduciary returns.
4-A. Individual returns.
4-B. Taxable fiduciary returns.
Capital gains and losses — ^by net income classes:
5. Individual and taxable fiduciary returns.
5-A. Individual returns.
Government obligations and interest — ^by net income classes:
6. Individual returns.
7. Taxable fiduciary returns.
Optional returns, Form 1040A — by gross income classes:
8. Tax analysis.
9. Sources of income, exemption, credit, and tax — by family
relationship.
Number of returns, net income, and tax — by States:
10. Individual and taxable fiduciary returns.
10-A. Individual returns.
11. Individual returns by net income classes (Form 1040A, by
gross income classes) and taxable fiduciary returns in
aggregate.
123
124
STATISTICS OF INCOME FOR 1913, PAPvT 1
Table 1. — Individual returns and taxable fiduciary returns, with net income, 194S,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes 1
(1)
Number of
returns
(2)
Net income 2
(item 18,
p. 1, Form
1040; item
17, p. 1,
Form 1041;
and item 3,
Form
1040A)
(3)
Personal
exempt ions
(4)
Credit for
dependents*
(individual
returns)
(5)
Earned
income
credit '
(individual
returns)
(6)
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
Taxable individual and fiduciary
returns:
With net income:
Form 1040A '« (est.)
Forms 1040 and 1041:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60 j
60 under 70
70 under 80
80 undergo
90 under 100
100 under 1.50
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
18, 159, 744
241,957
766, 873
1, 115, 107
1, 338, 190
1,471,852
1,521,033
1,649,011
1, 630, 884
1, 581, 258
1, 447, 801
1, 682, 056
2, 994, 026
1, 687, 359
904. 302
510, 340
471, 781
251,437
167, 350
120, 768
96, 076
67, 420
54, 339
43, 748
36, 852
31,229
102, 108
54, 507
32, 791
35, .193
17,819
10, 286
6,232
4,114
2,766
1,964
4, 535
1, 450
596
315
305
151
30, 239, 358
76, 806
490, 584
980,317
1,510,615
2, 025, 295
2. 470. 697
3,091,981
3. 464. 698
3, 753, 755
3, 799, 073
4, 845, 627
9,666,137
6, 280, 894
3, 820, 779
2,413,555
2, 574, 555
1,024,565
1, 249, 864
1,023,739
911,158
707, 018
624, 141
546, 305
496, 883
452, 645
1,761,037
1,213,861
895, 372
1,223,888
792, 959
560, 996
402, 533
306, 827
234, ?M
186, 048
.144, 220
247, 901
132, 104
85, 721
104.791
67, 694
15, 680, 127-
69, 623
458, 819
787, 188
1,066,770
1,278,262
1, 383, 315
1,556,011
1, 628, 765
1, 638, 541
1, 558, 220
1,825,460
3, 285, 517
1, 865, 312
993, 112
555, 500
495, 104
253, 951
166, 063
118,183
93, 805
63, 874
51, 667
41, 237
34, 705
29, 672
96. 427
,12,816
31,842
34. 343
17,081
9,921
6,029
3,914
2,662
1,870
4,240
1, 362
557
290
290
133
4, 958, 370
4,777
54, 282
123, 344
158, 431
224, 728
272, 616
349, 892
424, 795
473, 942
489, 891
619, 105
1, 180, 008
709, 631
375, 246
194, 180
163, 484
80, 787
52, 616
36, 805
29,859
19, 858
16, 950
13, 263
11,184
9.727
30, 663
17, 304
10, 334
11,147
5, 632
3,252
1,938
1,266
851
625
1,304
438
167
100
94
36
2, 842, 500
5,505
40, 918
78, 279
119, 226
179, 129
226, 872
293, 188
336, 684
371, 020
377, 136
481,490
953, 744
611,659
363, 925
222, 802
220, 519
126,676
91,042
69, 910
59, 644
43, 981
38, 205
32, 520
28, 989
25, 515
85, 286
48, 020
30, 137
34, 228
18,336
11,273
7, 155
4,798
3, 246
2,299
5, 256
1,640
680
347
327
155
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
125
Table 1. — Individual returns and taxable fiduciary returns, with net income, 194S,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
194s income, average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in tliousands of dollars]
Net income classes '
(1)
Number of
returns
(2)
Net income 2
(item 18,
p. 1, Form
1040; item
17, p. 1,
Form 1041;
and item 3,
Form
1040A)
(3)
Personal
exemptions
(4)
Credit for
dependents 4
(individual
returns)
(5)
Earned
income
credit «
(individual
returns)
(6)
4?
Taxable individual and fiduciary
returns — Continued
With net income— Continued
Forms 1040 and 1041— Con.
500 under 750
160
62
31
10
8
2
3
1
97, 331
52, 655
37, 140
17, 151
18, 353
7,445
13, 231
5,540
151
51
22
10
5
1
4
1
42
24
7
5
1
1
3
153
53
32
11
6
(13)
2
(13)
4.3
44
750 under 1,000
44
45
1.000 under 1,500
4.5
46
1,500 under 2,000
46
47
2,000 under 3,000
47
48
3,000 under 4,000
48
4t)
4,000 under 5,000
49
■iO
5,000 and over - -
50
Total, taxable returns
with net income.
. With no net income » (est.)
Total, taxable returns (51+52)..
Nontaxable individual returns:
With net income: 12
Form 1040A10 (est.)
Form 1040:
Under 0.5 (est.)
51
40, 318, 602
18, 691
98, 150, 189
H 27, 988
37, 242, 823
12, 591
11, 133, 005
1,486
8,494,515
51
5?
53
40, 337, 293
15 98,122,201
37, 255, 414
11,134,489
8, 494, 515
53
54
2, 181, 779
643, 849
208, 284
121, 443
128, 499
847, 055
211,987
122, 321
107, 479
146, 596
1, 545, 354
485, 488
233, 227
144, 416
162, 427
196, 459
66, 176
59, 090
35, 597
46, 581
79, 623
6,197
3,514
3,431
4,601
54
5,1
56
57
58
0.5 under 0.75 (est.)
0.75 under 1 (est.)
56
67
.58
Total, nontaxable re-
turns with net income.
With no net income. Form 1040 'i
(est.).
Total, nontaxable returns (59+
60)
Grand total (53+61 or 63+64)...
Individual returns and taxable fidu-
ciary returns with net income (51+
59).
Individual returns and taxable fidu-
ciary returns with no net income "
(est.) (52+60).
59
fin
3, 283, 854
198, 047
1, 435, 438
n 198, 358
2, 570, 911
(16)
403, 903
(16)
97, 366
59
60
61
3, 481, 901
15 1, 237, 081
(le)
(16)
97, 366
61
62
43, 819, 194
15 99,359,282
(16)
(16)
8, 591, 881
62
63
64
43, 602, 456
216,738
99, 585, 627
14 2^6, 346
39,813,734
('«)
11, 536, 908
(16)
8, 591. 881
63
64
For footnotes, see pp. 252-254.
126
STATISTICS OF INCOME FOR 1943, PART 1
Table 1. — Individual returns and taxable fiduciary returns, with net income, 194S,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns ivith normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
194s income, average tax, and effective tax rate — Continued
[Por description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes •
(1)
Taxable individual and fiduciary
returns:
With net income:
Form 1040A 10 (est.)
Forms 1040 and 1041:
• Under 0.5 (est.)..-
0.5 imder 0.75 (est.)..
0.75 under 1 (est.)
1 imder 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 imder 6 (est.)
6 under 7 (est.) _
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)...
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60 .-
60 under 70
70 under 80
80 under 90
90 under 100
100 imder 150
150 under 200
200 imder 250
250 under 300
300 under 400
400 under 500
Total in-
come and
victory tax «
(item 20,
p. 4, Form
1040; item
37, p. 1,
Form 1041;
and item
12, Form
1040A)
(7)
2, 636, 838
15, 155
36, 476
86, 439
138, 448
189, 328
251, 947
336, 775
385, 306
437, 546
459, 139
620, 054
1, 337, 629
962, 396
649, 264
446, 965
541,011
380, 416
322, 058
285, 299
261, 218
212, 281
196, 268
179, 619
169, 587
160, 393
692, 788
548, 753
450, 206
685, 213
494, 004
375, 797
288, 167
230, 112
180, 451
148,422
463, 923
225, 372
126,660
82, 764
98, 979
65, 326
Income and
victory tax
on 1943
income '
(item 16,
p. 4, Form
1040; item
37, p. 1,
Form 1041;
and item 8,
Form
1040A) (col.
11+15)
(8)
2, 389, 266
8,050
24,944
68,038
111,363
156,948
212, 415
287. 863
334, 328
382, 188
403, 748
548, 292
1, 179, 004
842, 653
562, 927
386, 649
458, 916
317,619
267, 124
230, 243
216, 354
176,068
162, 343
148, 498
140, 573
136,316
569. 864
452, 881
371, 957
566, 096
406, 999
310, 227
235, 774
187, 975
149, 219
122,450
379, 290
183, 714
101, 978
68, 014
84,010
54, 505
Returns with normal tax and
surtax 8
Normal tax
and surtax
(item 10, p.
4, Form
1040; item
26, p. 1,
Form 1041;
and item
6, Form
1040A)
(9)
1, 823, 396
6,
21
53
84!
117,
160,
219
254;
293;
313
430
941
683,
464,
322
387,
271
230,
200,
189,
155,
144,
132,
126,
122,
514,
370,
290,
426
292,
218
163,
126,
99
78:
231
105
56
39
44,
27
Net victory
tax (item
13, p. 4,
Form 1 040;
item .34,
p. 1, Form
1041; and
item 7,
Form
1040.\)
(10)
565, 870
1,219
3,986
14, 179
27, 250
39, 732
52, 568
68, 869
80. 003
88, 949
91. 004
117, 568
238, 324
159, 686
99, 452
64, 832
71, 823
46, 040
36, 457
29, 858
26, 733
20, 682
18, 270
16, 066
14, 715
13, 705
51, 864
32, 506
23, 205
32, 052
21,113
15,508
11,606
8,912
6,927
5,449
15,542
6,785
3,588
2,513
2,757
1,744
Income and
victorv tax
on 1943 in-
come '
(item 16,
p. 4, Form
1040; item
37, p. 1.
Form 1041;
and item 8,
Form
1040A)
(11)
2, 389, 266
8,050
24,944
038
363
111,
156,
212,
287,
334,
382,
403,
548,
,179,
842,
562,
386,
458,
317,
267,
230,
216,
176,
162,
148,
140,
136,
565,
402,
313,
458,
312,
233,
175,
135,
105,
84,
24b,
111,
60,
41,
47,
29,
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
127
Table 1. — Individual returns and taxable fiduciary returns, with net income, 1943,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
194s income, average tax, and effective tax rate — Continued
fFor description of items and classifications, and metiiods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes '
(1)
Total in-
come and
victory tax^
(item 20,
p. 4, Form
1040; item
37, p. 1,
Form 1041;
and item
12, Form
1040A)
(7)
Income and
victory tax
on 1943
income '
(item 16,
p. 4, Form
1040; item
37, p. 1,
Form 1041;
and item 8,
Form
1040A) (col.
11+15)
(8)
Rpturnb with normal tax and
surtax 8
Normal tax
and surtax
(item 10, p.
4, Form
1040; item
26, p. 1,
Form 1041;
and item
6, Form
1040A)
(9)
Net victory
tax (item
13, p. 4,
Form 1040;
item 34,
p. 1, Form
1041; and
item 7,
Form
1040A)
(10)
Income and
victory tax
on 1943 in-
come '
(item 16,
p. 4, Form
1040; item
37, p. 1,
Form 1041;
and item 8,
Form
1040A)
(11)
43
Taxable individual and fiduciary
returns— Continued
With net income— Continued
Forms 1040 and 1041— Con.
500 under 750
91,670
45, 322
32, 835
15, 839
13, 005
7,601
11, 409
5,883
77, 575
38, 658
29, 158
13, 848
11, 632
6,478
9,304
4,985
39, 281
15, 696
11,095
4,400
1,990
3,287
2,436
942
538
207
71
41, .534
16,617
11,573
4,604
2,038
3,287
43
44
750 under 1,000—
44
45
1,000 under 1,500 ._.
45
46
47
1, 500 under 2,000
2,000 under 3,000
46
47
48
3,000 under 4,000
48
41
4,000 under 5,000 - - .
49
.50
6,000 and over
4,850
136
4,985
50
Total, taxable returns
with net income.
With no net income " (est.)
Total, taxable returns (51+52) . .
Nontaxable individual returns:
With net income: "
Form 1040A i» (est.)
51
.5?
17,078,356
4,281
14, 589, 324
694
11,321,440
2, 254, 242
694
13, 561, 355
694
51
52
53
17, 082, 637
14, 590, 018
11, 321, 440
2, 254, 936
13, 562, 049
53
54
15,369
12, 536
3,434
2.084
2, 333
.54
55
Form 1040:
Under 0.5 (est.) .
,55
56
0.5 imder 0.75 (est.)
0.75 under 1 (est.)
56
57
57
.58
1 and over (est.) . .
.58
Total, nontaxable re-
turns with net income.
With no net income, Form 1040 "
(est.).
Total, nontaxable returns (59+
60).
Grand total (53+61 or 63+64).. _
Individual returns and taxable fidu-
ciary returns with net income (51+
59).
Individual returns and taxable fidu-
ciary returns with no net income "
(est.) (52+60).
.59
35, 756
27, 519
.59
60
60
61
63, 275
61
62
17, 145, 912
14, 590, 018
11, 321, 440
2, 254, 936
13,562,049
62
63
64
17, 114, 112
31, 800
14,589,324
694
11,321,440
2, 254, 242
694
13, 561, 355
694
63
M
For footnotes, see pp. 252-254.
128
STATISTICS OF INCOME FOR 19 43, PART 1
Table 1. — Individual returns and taxable fiduciary returns, with net income, 194S,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Returns with alternative tax »
Alternative tax
50 percent
of the
excess of
Income
Effective
Normal
tax and
surtax
net long-
term
capital
gain over
Not vic-
tory tax
(item 13,
p. 4,
Form
1040, and
item 34,
p. 1,
Form
1041)
and vic-
tory tax
on 1943
income '
Average
income
and vic-
tory tax
on 1943
income
(col.
8-=-2)
tax rate
percent
for in-
come and
Net income classes '
(item 12,
Sch. B,
Form
net short-
term
capital
(item 16,
p. 4,
Form
victory
tax on
1943
1040, and
loss
1040, and
mcome
item 10,
(item 13,
item 37,
(col.
Sch. E,
Sch. B,
p. 1.
8^3)
Form
Form
Form
1041)
1040, and
item 11,
Sch. E,
Form
1041)
1041)
(1)
(12)
(13)
(14)
(15)
(16)
(17)
Taxable individual and fiduciary
returns:
With net income:
1
Form 1040A 10 (est.)
$132
7.90
T
Forms 1040 and 1041:
f,
Under 0.5 (est.)
33
10.48
?•
»
0.5 under 0.75 (est.)
33
5.08
3
4
n 75 iiTidfir 1 (fiSt )
61
6.94
4
5
1 under 1.25 (est.)
83
7.37
5
6
1.25 under 1.5 (est.)
107
7.75
fi
7
1 .5 under 1 ,75 (est,)
140
8.60
r
8
1.75 under 2 (est.) .. .
175
9.31
8
9
2 under 2.25 (est.)
205
9.65
9'
10
2.25 under 2.5 (est.)
242
10.18
10
n
2.5 under 2.75 (est.)
279
10.63
11
n
2.75 under 3 (est.)
326
11.32
12-
13
3under 3.5 (est.)..
394
12.20
13
14
3.5 under 4 (est.)
499
13.42
14
15
4 under 4.5 (est.)
622
14.73
\r*
Ifi
4 5 under 5 (est,)
758
16.02
16
17
5 imder 6 (est.)
973
17.83
17
TR
fi nndfir 7 Cp.st. 1
1,263
19.55
18
19
7 under 8 (est.)
1,596
21.37
19'
?,n
8 under 9 (est.)
1,906
22.49
20
?I1
Q undfir 10 (est.)
2,252
23.74
21
22
10 under 11 (est.)
2,612
24.90
22
n
11 under 12 (est.)
2,988
26.01
23
?4
12 under 13 (est)
3,394
27.18
24
w
13 under 14 (est.)
3,815
28.29
25
w
14 under 15 Cest )
4,365
30.12
2fi
27
15 under 20 (est.)
3,635
272
353
4,254
5,681
32.36
27
28
20 under 25
41,606
47, 665
87, 650
4,837
6,842
13, 556
3,812
3,996
6,910
50, 139
58, 387
107, 937
8,309
11,343
15, 905
37.31
41.54
46.25
28
29
25 under 30
29
30
30 under 40
30
31
40 under 50
76, 382
12, 376
5,886
94, 496
22, 841
51.33
31
32
50 under 60
62, 975
49,011
43, 273
35, 148
31, 706
106,119
9,487
7,792
6,115
5,655
4,511
19, 074
4,711
3,660
3,170
2,581
2,389
7,440
77, 048
60. 367
52, 355 .
43, 338
38,432
132,411
30. 160
37, 833
45. 692
53, 947
62, 347
83, 636
55. 30
58,57
61,26
63.67
65.82
69,69
32
33
60 under 70
33
34
70 under 80
34
35
80 under 90
35
3A
90 under 100
36
37
100 under 150
37
38
150 under 200
56, 685
11,622
3,828
71,760
126, 700
74.11
3»
39
200 under 250. . . .
33, 173
20, 032
6,611
4,149
2,150
1,318
41, 870
26, 046
171,104
215,916
77.20
79.34
39
40
250 under 300
40
41
300 under 400.
28, 884
6,358
1,741
36, 958
275, 442
80.17
41
42
400 under 500
18, 585
5,423
1,185
25, 171
360. 962
80.52
42
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
129
Table 1. — Individual returns and taxable fiduciary returns, with net income, 194-8,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax ra/e— Continued
IFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
100-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Returns with alternative tax '
1
Alternative tax
50 percent
of the
excess of
Income
Effective
Normal
tax and
surtax
net long-
term
capital
snin over
Net vic-
tory tax
(item 13,
p. 4,
Form
1040, and
item 34,
and vic-
tory tax
on 1943
income '
Average
income
and vic-
tory tax
on 1943
income
(col.
8-^2)
tax rate
percent
for in-
come and
Net income classes '
(item 12,
Sch. B,
Form
1040, and
net short-
term
capital
loss
(item 16,
p. 4,
Form
1040, and
victory
tax on
1943
income
item 10,
(item 13,
p. 1,
Form
1041)
item 37,
(col.
Sch. E,
Sch. B,
p.],
8-7-3)
Form
Form
Form
1041)
1040, and
item 11,
Sch. E,
Form
1041)
1041)
(1)
(12)
(13)
(14)
(15)
(16)
(17)
Taxable individual and fiduciary
returns — Continued
With net income— Continued
Forms 1040 and 1041— Con.
43
500 under 750 .-
23, 978
10, 554
1,589
36, 041
$484, 841
79.70
4:-
44
750 under 1,000
10,812
10, 555
715
22, 041
623, 522
73.42
44
4.5
1,000 under 1,500
11,892
5,114
593
17, 585
940, 571
78. 51
45
46
1,500 under 2,000 -.
6, 819
2,073
370
9,244
1, 384, 771
80 74
46
47
2,000 under 3,000
3,645
5. 898
210
9, 594
1, 4.53. 954
63.38
47
48
3,000 under 4,000
2,825
221
194
3,192
3, 239, 223
87. 02
48
49
4,000 under 5,000
5,795
3,277
379
9,304
3 101 227
70 32
49
."iO
5^000 and over . -
4, 985, 292
89,99
50
Total, taxable returns
51
808, 893
162, 373
59, 179
1, 027, 969
362
14.86
51
with net income.
h2
With no net income " (est.) ...
37
5?
Total, taxable returns (51+52)..
Nontaxable individual returns:
53
808, 893
162,373
59, 179
1, 027, 969
362
14.87
53
With net income: '2
54
Forml040Ai» (est.)
54
Form 1040:
65
Under 0.5 (est.)
55
56
0.5 under 0.75 (est.)
56
57
0.75 under 1 (est.)
57
58
1 and over (est.)
58
Total, nontaxable re-
turns with net in-
59
59
come.
60
With nonet income, Form 1040 "
(est.).
Total, nontaxable returns (59-|-
60).
Grand total (53-f61 or 63+64)..
Individual returns and taxable fidu-
6(1
61
61
62
808, 893
162, 373
59, 179
1, 027, 969
333
14.68
62
63
808, 893
162, 373
59. 179
1,027,969
335
14.65
63
ciary returns with net income
(51+59).
64
Individual returns and taxable fidu-
64
(est.) (.52+60).
For footnotes, see pp. 252-254.
130
STATISTICS OF INCOME FOR 19 43, PART 1
Table 1. — Individual returns and taxable fiduciary returns, vnth net income, 194S,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART II— RETURNS WITH NORMAL TAX AND SURTAX »
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes '
(1)
Number
of returns
(2)
Net
income '
(item 18,
p. 1, Form
1040, and
item 17,
p. 1, Form
1041)
(3)
Personal
exemption '
(4)
Credit for
depend-
ents * (in-
dividual
returns)
(5)
Earned
income
credit ' (in-
dividual
returns)
(6)
Taxable individual and fiduciary re-
turns with net income:
Forms 1040 and 1041:
Under 0.5 (est.)-
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)..
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1 000
1,000 under 1 500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
152, 757
562, 317
708, 284
806, 355
1, 152, 920
1,291,632
1, 480, 417
1, 535, 988
1, 540, 177
1,418,021
1,658,050
2,970,128
1, 682, 474
903, 105
510, 201
471, 761
251, 437
167, 350
120, 768
96, 076
67, 420
54, 339
43, 748
36, 852
31, 229
101,496
48, 585
27, 599
28, 706
13, 587
7,655
4, 580
2,923
1,926
1,320
2,863
849
335
185
161
76
77
22
10
3
1
1
44, 825
354, 668
621,806
913,915
1, 585, 877
2, 102, 648
2, 779, 749
3, 262, 843
3, 656, 248
3,721,956
4, 776, 519
9, 589, 750
6, 262, 774
3, 815, 729
2, 412, 955
2, 574, 451
1, 624, 555
1, 249, 864
1, 023, 739
911,158
707, 018
624, 141
546, 305
496, 883
452, 645
1, 749, 144
1, 080, 306
753, 069
985, 952
604, 055
417, 200
295, 448
217, 954
163, 098
125, 069
343, 369
144, 499
74, 174
50, 486
55, 420
33, 720
46, 917
18, 490
12, 903
5,090
2,290
3,763
8,053
233, 295
313, 702
432, 867
897, 291
1,109,381
1, 354, 392
1,514,901
1, 588, 925
1, 522, 781
1, 796, 653
3, 256, 840
1, 859, 735
991, 677
555, 334
494, 982
253, 951
166, 063
118, 183
93, 805
63, 874
51,667
41, 237
34, 705
29, 672
96, 070
47, 609
27, 091
28, 103
13.215
7,479
4,479
2,833
1,865
1,281
2,720
805
311
175
163
74
75
19
(13)
437
1,675
7,228
12, 362
23,490
89, 038
186, 652
307, 799
410, 655
439, 436
570, 755
1,123,651
696, 883
371, 299
193, 725
163, 022
80, 787
52, 616
36. 805
29, 859
19, 858
16, 950
13, 263
11, 184
9,727
30, 626
1.5, 794
8,839
9,149
4,412
2,486
1,434
916
611
428
836
256
87
68
52
21
22
10
2
1
(13)
5,540
3,959
34, 724
61, 957
90,646
158, 054
210, 031
277, 102
326, 212
365, 749
372, 621
477, 856
949, 779
611, 003
363, 737
222, 748
220, 466
126. 676
91,042
69, 910
59, 644
43, 981
38, 205
32, 520
28, 989
25, 515
84,819
43, 102
25, 583
27, 932
14, 277
8,568
5,406
3,534
2,303
1,581
3,421
987
390
205
181
78
74
20
12
3
1
(13)
Total, individual and fidu-
ciary returns with normal
tax and surtax.
19, 966, 767
63, 300, 973
19, 018, 347
4,945,206
5, 485, 600
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 194 3, PART 1
131
Table 1. — Individual returns and taxable fiduciary returns, with net income, 1943,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Nwmber of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART II— RETURNS WITH NORMAL TAX AND SURTAX »— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes ^
(1)
Tax liability
Total in-
come and
victory
tax 6 (item
20, p. 4,
Form 1040,
and item
37, p. 1,
Form 1041)
(col. 12+
13+14)
(7)
Tax on 1943 income
Normal tax
(item 8,
p. 4, Form
1040, and
item 24,
p. 1, Form
1041)
(8)
Surtax
(item 9,
p. 4, Form
1040, and
item 25,
p. 1, Form
1041)
(9)
Credits for
foreign tax
paid and
tax paid at
source
(10)
Net victory
tax (item
13, p. 4,
Form 1040,
and item
34, p. 1,
Form 1041)
(11)
Taxable individual and fiduciary re-
tm-ns with net income:
Forms 1040 and 1041:
UnderO.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 imder 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.). _.-
1.76 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)...
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5uiider4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
Sunder 6 (est.)...-.
6 under 7 (est.)
7under8 (est.) _-.
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.) _.
13 under 14 (est.).
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30--
30 under 40
40 under 50
60 under 60
sounder 70
70 under 80
sounder 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500imder 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 imder 6,000
5,000 and over
14, 038
35, 301
82, 021
129, 206
182, 461
245, 668
331, 027
381, 343
435, 658
457, 601
618, 720
1, 336, 196
962, 093
649, 174
446, 954
541,009
380, 416
322, 058
285, 299
261, 218
212, 281
196, 268
179,619
169, 587
160, 393
687, 600
486, 902
378, 345
552, 470
378, 688
281, 538
213, 248
165, 615
127, 975
101,329
2;:8, 668
136, 5'J6
73, 2, 3
51, 930
55, 343
35, 198
48, 685
19, 632
13, 685
5,293
2,437
3,287
2,004
5,330
14,534
23, 227
30, 930
42, 435
58, 257
67, 332
78, 067
83, 635
116.019
255, 843
185, 627
126, 410
86, 386
102, 403
69, 444
66, 990
47, 790
43, 617
34, 420
30, 827
27, 344
25, 110
23, 712
91, 466
58, 199
41,331
55, 044
34, 234
23, 821
16, 973
12, 587
9,467
7,267
20, 060
8,492
4,376
2, 9li0
3,297
2,002
2,803
1,106
771
305
137
226
4,860
16, 706
39, 384
61, 224
86, 831
117, 618
161,226
187, 341
216, 631
229, 772
314, 862
686, 719
497, 903
338, 844
236, 801
285, 296
202, 257
173,811
162, 966
146, 346
121, 239
113, 536
105, 303
100, 915
99, 102
423, 253
312, 557
249, 294
371,814
258, 010
194, 189
147, 006
114, 403
89, 566
71,445
211, 762
96, 896
52, 200
36, 627
41, 266
25, 687
36, 478
14, 591
10, 323
4,095
1,853
3,061
5,i
332
4.617
32
77
69
338
545
206
487
348
350
662
167
882
463
779
370
606
122
133
371
340
274
290
214
168
203
962
620
269
761
853
339
178
281
69
142
604
219
56
162
267
99
184
21
61
3
23
103
2,811
9,761
18, 008
32, 866
46, 289
63, 121
76, 039
87, 061
89, 466
116,233
236, 891
159,383
99, 362
64, 821
71, 821
46, 040
36, 467
29, 858
26, 733
20, 682
18, 270
16, 066
14, 716
13, 705
51, 864
32, 606
23, 206
32, 052
21, 113
15, 508
11, 606
8,912
6,927
5,449
16, 542
6,785
3,688
2,613
2,767
1,744
2,436
942
538
207
71
136
Total, individual and fidu-
ciary returns with normal
tax and surtax.
13, 139, 247
2, 033, 784
7, 464, 261
14, 327
1, 642, 963
For footnotes, see pp. 252-254.
132
STATISTICS OF INCOME FOR 1943, PART 1
Table 1. — Individual returns and taxable fiduciary returns, with net income, 1943,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate — Continued
[For description of items and classifleations, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART II— RETURNS WITH NORMAL TAX AND SURTAX «— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes '
(1)
Taxable individual and fiduciary re-
turns with net income:
Forms 1040 and 1041:
Under 0.5 (pst.)
0.5 imdor 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 I'est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75imdor 2 (est.;
2 under 2.25 (est.)
2.25under 2.5 rest.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.).
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
S under 9 (est.)
9 under 10 (est.)
lOundorll (est.)
U under 12 (est.)
12 under 13 (est.)
13 under 14 (e.st.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
sounder 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
sounder 100
100 under 1.50 --
150 under 200
200imder250
250 under 300
300 under 400
400 under 500--.
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, individual and fidu-
ciary returns with normal
tax and surtax.
Tax liability — Continued
Tax on 1943
income —
Continued
Income
and victorv
tax on 1943
income '
(item 16, p.
4, Form
1040, and
item 37,
p. 1, Form
1041) (col.
8+9-1-11-
10)
(12)
6,934
23,769
63, 620
102, 121
150. 081
206. 136
2.S2, 116
330, 365
380, 300
402, 210
646. 957
1, 177, 571
842, 351
562, 837
386, 638
458,915
317,619
267,124
230, 243
216, 3.54
176, 068
162, 343
148, 498
140, 573
136,316
565, 610
402, 741
313, 571
4,58, 159
312, 503
233, 179
175, 407
135, 620
105, 881
84, 018
246, 880
111,954
60, 108
41,967
47, 052
29, 335
41,5.34
16, 617
11,573
4,604
2,038
3,287
4,985
11, 126, 681
Additional
tax from
returns
with larger
tax in 1942
(item 17,
p. 4, minus
item 16, p.
4, Form
1040}
(13)
6,775
10, 577
14, 281
18, 1.38
19, 057
19, 501
18, 761
14,472
14,367
10,499
10, 838
19, 565
15, 230
13, 129
8,148
17, 002
16, 497
14,354
16, 128
12,776
10, 636
9,988
10,081
8.206
5,859
36, 790
23, 140
16, 520
22, 765
16, 302
10, 498
9,023
7,427
5,174
3,814
11,772
6,377
3, 538
3,098
1,003
470
310
65
86
100
513, 135
Unforgiven
tax, either
1942 or 1943
(item 19(c),
p. 4, Form
1040)
(14)
330
954
4,120
8,946
13, 323
20, 031
30, 150
36. 506
40, 991
44,892
60, 925
139, 060
104, 513
73, 207
.52, 168
65, 093
46, 299
40, 580
38, 928
32. 089
25. 577
23, 937
21, 039
20, 809
18, 217
85. 200
61.020
48, 254
71,546
49, 883
37, 861
28, 818
22, 567
16,920
13, 496
40,017
18, 265
9,647
6.864
7,288
5,393
6,842
2, 950
2,026
590
399
897
1, 499, 430
Average in-
come and
victorv tax
on 1943 in-
come (col.
12^2) ■
(15)
$45
42
90
127
130
160
191
215
247
284
330
396
501
623
7.58
973
1,263
1,596
1,906
2,252
2, 612
2,988
3, 394
3,815
4,365
5,573
8,289
11, 362
15, 960
23, 000
30, 461
38, 298
46, 398
54, 974
63, 650
86, 231
131,866
179,426
226, 850
292, 251
385, 982
539, 396
755, 339
1,157,260
1, 534, 528
2, 037, 661
3, 286, 535
4, 985, 292
558
Effective
tax rate
percent for
income and
victory tax
on 1943 in-
come (col.
12-^3)
(16)
1.5.47
6.70
10.23
11.17
9.46
9.80
10.15
10.13
10.40
10.81
11.45
12.28
13.45
14.75
16.02
17.83
19.55
21.37
22.49
23.74
24.90
26.01
27.18
28.29
30. 12
32.34
37.28
41.64
46.47
51.73
55.89
59. 37
62. 22
64.92
67.18
71. 90
77.48
81.04
83.13
84.90
86.99
88.53
89.88
89.69
90.45
88.98
87.34
17.58
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
133
Table 1. — Individual returns and taxable fiduciary retiirns, with net income, 194S,
by taxable and nontaxable returns and by net income classes; rettirns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with norynal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
194s income, average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART III— RETURNS WITH ALTERNATIVE TAX »
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes '
(1)
Taxable individual and fiduciary
returns with net income:
Perms 1040 and 1041:
Under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
.TO under 60
60 under 70
70 under 80
80 under 90
90 imder 100
ICO under 150
150 under 200
2C0 under 250
250iuider300
300 under 400
400 under 500
500 under 750
750 under 1.000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
• 3,000 under 4,000
4,000 under 5,000
5,000 and over
Num-
ber of
returns
(2)
Total, individual and
fiduciary returns with
alternative tax.
612
5,922
5,192
6,887
4,232
2,631
1,652
1,191
840
644
a, 672
601
261
130
144
75
83
40
21
7
7
1
3
32, 848
Net in-
come 1
(item 18,
p. 1, Form
1040, and
item 17, p.
1, Form
1041)
(3)
Excess of
net long-
term cap-
ital gain
over net
short-
term cap-
ital loss
(item 2,
Sch. B,
1040: item
2, Sch.E,
Form 1041)
(4)
Net in-
come re-
duced by
excess of
net long-
term cap-
ital gain
over net
short-
term capi-
tal loss
(col. 3-4)
(5)
11,893
133, 555
142, 303
237, 936
188, 904
143, 796
107, 086
88, 873
71,256
60, 978
200, 852
103, 401
57, 930
35,235
49, 371
33, 974
50, 414
34, 165
24, 236
12, 061
16, 063
3,682
13, 231
1,821,198
544
9,674
13, 683
27, 112
24, 751
18, 975
15,584
12, 230
11,310
9,022
38, 149
23, 244
13,223
8,298
12, 717
10,846
21, 108
21,110
10, 229
4,145
11, 797
442
6,555
11,349
123,881
128, 620
210, 824
164,153
124,821
91, 502
76, 644
59, 946
51, 956
162, 703
80,157
44, 707
26, 937
36, 655
23,128
29, 307
13, 055
14, 008
7,916
4,267
3,240
6,676
Personal
exemp-
tion 3
(6)
324, 746
1, 496, 452
357
5,206
4,751
6,239
3,866
2,441
1,650
1,081
797
589
1,520
557
246
115
127
60
76
32
14
6
5
1
4
29, 639
Credit
for de-
pend-
ents <
(individ-
ual re-
turns)
(7)
36
1,510
1,495
1,998
1,220
766
504
351
240
197
468
182
80
32
42
15
20
14
5
4
1
1
3
9, 183 26
For footnotes, see pp. 252-254.
134
STATISTICS OF INCOME FOR 1943, PART 1
Taule 1. — Individual returns and taxable fiduciary returns, with net income^ i94Sr
by taxable and nontaxable rettirns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate — Continued
tFor description of items and classifications, and method? of tabulating and estimating data, see pp. 6-13,
106-114]
PART III— RETURNS WITH ALTERNATIVE TAX »— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes i
(1)
Earned
income
credit '
(individ-
ual re-
turns)
(8)
Tax liability
Total in-
come and
victory
tax ' (item
20, p. 4,
Form
1040, and
item 37, p.
1, Form
1041) (col.
16+17+18)
(9)
Tax on 1943 income
Alternative tax
Partial tax
50 percent
of the ex-
cess of net
long-term
capital
gain over
net short-
term capi-
tal loss
(item 13,
Sch. B,
Form
1040, and
item 11,
Sch. E,
Form
1041)
(12)
Total al-
ternative
tax (item
16, Sch.
B, Form
1040, and
item 14,
Sch. E,
Form
1041) (col.
10+11+12)
(13)
Normal
tax (item
10, Sch.
B, Form
1040, and
item 8,
Sch. E,
Form
1041)
(10)
Surtax
(item 11,
Sch. B,
Form
1040, and
item 9,
Sch. E,
Form
1041)
(11)
1
Taxable individual and fiduciary
returns with net income:
Forms 1040 and 1041:
Under 15 (est.)
1
2
15 under 20 (est.)
467
4,918
4,553
6,296
4,059
2,705
1,749
1,264
942
718
1,835
653
291
141
145
78
80
33
20
7
5
(13)
2
5,189
61, 852
71, 862
132, 744
115,316
94, 259
74, 919
64, 497
52, 476
47, 093
165, 255
88, 775
53, .367
30. 834
43, 636
30, 128
42, 985
25, 690
19, 150
10, 545
10, 568
4,314
11,409
616
6,686
7,029
11,718
9,255
7,101
5,244
4,417
3,455
3,024
9,560
4,705
2,630
1,589
2,140
1,377
1,744
773
839
475
255
194
400
3,019
34, 920
40, 636
75, 932
67, 127
55, 874
43, 767
38, 856
31, 693
28, 682
96, 559
51, 980
30, 543
19, 043
26, 744
17,208
22,235
10, 039
11,053
6,345
3, 389
2.630
5,395
272
4,837
6,842
13, 556
12, 376
9,487
7,792
6,115
5,655
4,511
19. 074
11,622
6,611
4,149
6,358
5,423
10, 554
10, 555
5,114
2,073
5.898
221
3,277
3,907
46,443
54, 507
101,206
88, 757
72, 462
56, 803
49, 388
40,803
36, 217
125, 193
68, 307
39. 784
24, 781
35, 242
24, 008
34, 532
21,367
17, 006
8,89'?
9.543
3,046
9,072
2
1
20 under 25
3
4
25 under 30
4
"i
30 under 40
5
a
40 jiTirlpr ."iO
6
7
^n under fiO
7
R
60 under 70
8
q
70 nnripr 80
9
10
80 under 90
10
11
90 under 100 .-
11
1?
100 under 150 .
12
n
150 under 200
13
14
200 under 250
14
15
250 under 300
15
16
300 under 400-
Ifi
17
400 imder 500
17
1R
500 under 750
IS
^<i
750 under 1,000.
19
?n
1,000 rmder 1,500
20
">}
1,500 under 2,000
21
??
2,000 imder 3,000 - -..
22
?3
3,000 under 4,000
?3
?4
4,000 under 5,000
24
?5
25
Total, individual and
fiduciary returns with
alternative tax.
26
30, 962
1, 256, 863
85, 225
723, 669
162, 373
971,266
26
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
135
Table 1. — Individual returns and taxable fiduciary returns, with net income, 1943,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13 *
106-114]
PART III— RETURNS WITH ALTERNATIVE TAX »— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes i
(1)
Tax liability— Continued
Average
income
and vic-
tory tax
on 1943
income
(col.
16-=-2)
(19)
Effec-
tive tax
rate per-
cent for
income
and vic-
tory tax
on 1943
income
(col.
16H-3)
(20)
Tax on 1943 income —
Continued
Addi-
tional
tax from
returns
with
larger
tax in
1942
(item
17, p. 4,
minus
item 16,
p. 4,
Form
1040)
(17)
Unfor-
given
tax,
either
1942 or
1943
(item
19(c), p.
4, Form
1040)
(18)
Credits
for for-
eign tax
paid
and tax
paid at
soiu-ce
(14)
Net vic-
tory tax
(item
13, p. 4,
Form
1040,
and
item 34,
p. 1,
Form
1041)
(16)
Income
and vic-
tory tax
on 1943 in-
come '
(item 16,
p. 4, Form
1040, and
item 37, p.
1, Form
1041) (col.
13-f-15-14)
(16)
1
Taxable individual and fidu-
ciary returns with net in-
come:
Forms 1040 and 1041:
Under 15 (est.)
1
2
15 under 20 (est.)
20under25 _
7
116
117
179
147
126
95
203
46
174
222
374
64
52
25
22
80
41
14
17
159
48
147
353
3,812
3,996
6,910
5,886
4,711
3,660
3,170
2,581
2,389
7,440
3,828
2,150
1,318
1,741
1,185
1,589
715
593
370
210
194
379
4,254
50, 139
58, 387
107, 937
94, 496
77, 048
60, 367
52, 355
43, 338
38, 432
132,411
71, 760
41, 870
26, 046
36, 958
25, 171
36, 041
22, 041
17, 585
9,244
9,594
3.192
9,304
248
3,759
4,090
7,506
5,364
4,414
4,677
3,377
1,947
2,063
11, 592
5,280
4,831
789
1,407
1,197
1,405
1,084
236
687
7,953
9,385
17, 300
15, 456
12, 797
9,875
8, 765
7,191
6,599
21, 252
11, 735
6,667
3,999
5,271
3,761
5,539
2,565
1,330
1,301
946
798
1,709
$6,950
8,467
U, 245
15, 673
22, 329
29, 285
36,542
43, 959
51, 593
59, 677
79, 193
119,401
160, 421
200, 357
256, 649
335, 608
434, 229
551, 023
837, 386
1,320,589
1,370,567
3 191 911
3 101 227
35.76
37.54
41.03
45.36
50.02
53.58
56.37
58.91
60.82
63.03
65.92
69.40
72.28
73.92
74.86
74.09
71.49
64.51
72.56
76.64
59.73
86.69
70.32
2
^
25imder30 -.
4
>)
sounder 40
■i
f)
40 under 50
6
7
5(1 under fiO
7
R
fin nnder 7n
S
q
70 under 80
q
in
80under90 _ .-
10
11
90 under 100
11
1''
inn Jinder MV)
1'>
IS
150 under 200
13
14
200 under 250
14
15
250 under 300. ___
15
Ifi
300 under 400
16
17
400 under 500 --
17
IS
500 under 750
18
It
750 under 1,000 _- ._- _
19
20
?1
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
20
?1
22
23
24
?5
28
324
397
22
23
24
?5
Total, individual and
fiduciary returns
with alternative tax.
26
2,477
59, 179
1, 027, 969
66, 015
162, 880
31, 295
56.44
26
For footnotes, see pp. 252-254.
136
STATISTICS OF INCOME FOR 19 43, PART 1
Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and_ Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income
average tax, and effective tax rate
[For description- of items and classifications, and metliods of tabulating and estimating data see dd 6-13
106-114] ' '
PART I— ALL RETURNS
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes
(1)
Taxable individual returns:
With net income:
Form 1040A w (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.) _
1.25 under 1.5 (est.)
1.5 Trader 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 imder 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7under8 (est.)
8 under 9 (est.) . _
9 under 10 (est.)
10 under 11 (est.)
n under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 160
150 under 200
200 under 250
250 under 300
300 under 400 __
400 under 500
500 under 750 ■
Number of
returns
(2)
18, 159, 744
218, 078
754, 289
106, 442
331, 800
466, 935
517, 176
645, 854
628, 123
578, 854
445, 838
680, 352
991, 236
685, 140
902, 459
508, 751
469, 296
249, 542
165, 966
119, 585
95, 188
66, 637
53, 626
43, 230
36, 354
30, 808
100, 714
53, 630
32, 297
35, 001
17, 484
10, 127
6,100
4,029
2,698
1, 913
4,408
1,411
580
303
296
143
156
Net
income 2
(item 18,
p. 1, Form
1040, and
item 3,
Form
1040A)
(3)
30, 239, 358
70, 497
482, 829
972, 804
1, 503, 468
2, 018, 567
2, 464, 446
3, 086, 072
3, 458, 852
3, 748, 047
3, 793, 925
4, 840, 729
9, 657, 095
6, 272. 607
3, 812, 966
2, 406, 019
2, 560, 954
1, 612, 263
1, 239, 502
1, 013, 725
902, 734
698, 823
615,944
539, 843
490, 168
446, 547
1,737,001
1, 194, 339
881, 845
1, 203, 510
778, 016
552, 382
393, 994
300, 517
228, 589
181, 212
528, 882
241, 146
128, 520
82, 365
101,478
64, 204
94, 825
Personal
e.xemption ^
(4)
15, 680, 127
455,
784,
1,064,
1, 276,
1, .382,
1, 555,
1, 628,
1, 637
1, 557,
1. 824
3, 284
1, 864
992
555,
494
253
165,
117,
93
63
51,
41
34
29
Credit for
depend-
ents *
(5)
4, 958, 370
4,777
54, 282
123, 344
158,431
224, 728
272, 616
349, 892
424, 795
473. 942
489, 891
619, 105
1, 180, 008
709, 631
375, 246
194, 180
163, 484
80, 787
52, 616
36, 805
29, 859
19, 858
16, 950
13, 263
11, 184
9,727
30, 663 »
17, 304
10. 334
11,147
5,632
3,252
1,938
1,266
851
625
1,304
438
167
100
94
36
42
Earned
income
credit '
(6)
For footnotes, see pp. 252-254.
2, 842, 500
5,505
40, 918
78, 279
119,226
179, 129
226, 872
293, 188
336. 684
371,020
377, 136
481, 490
953, 744
611,659
363, 925
222, 802
220, 519
126, 676
91, 042
69, 910
59, 644
43, 981
38, 205
32, 520
28, 989
25, 515
85, 286
48, 020
30, 137
34, 228
18, 336
11, 273
7,155
4,798
3,246
2,299
5,256
1,640
680
347
327
155
153
STATISTICS OF INCOME FOR 1943, PART 1
137
Table 1-A. — Individual returns with net income, 1942, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax;' and Part III, returns with alternative tax: Nximber of
returns net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13.
106-114]
PART I— ALL RETUENS— Continued
[Net income classes and money figures, except average tax, in thqusand of dollars]
Net income classes
(1)
Number of
returns
(2)
Net
income ^
(item 18,
p. 1, Form
1040, and
item 3,
Form
1040A)
(3)
Personal
exemption '
(4)
Credit for
depend-
ents <
(5)
Earned
income
credit 5
(6)
44
45
46
47
48
49
50
Taxable individual returns— Con.
With net income— Continued
Form 1040— Continued
750 under 1 000
58
28
9
6
1
3
1
49,211
33, 103
15, 209
12, 840
3,682
13,231
5,540
49
21
10
4
1
4
1
24
7
5
1
1
3
53
32
11
6
(13)
2
(U)
44
1 000 under 1,500
45
1 500 under 2,000 .. ---
46
2 000 under 3 000
47
3 000 under 4 000 - -
48
4'oOO under 5,000
49
50
Total, taxable individ-
ual returns with net
income.
With no net income, Form 1040 »
(est.).
Total, taxable individual re-
turns (51-1-52).
Nontaxable individual returns:
With net income: 12
Form 1040A '0 (est.)
51
52
40, 222, 699
17, 438
97, 774, 423
14 27, 326
37, 219, 858
12, 489
11, 133, 005
1,485
8, 494, 515
51
5?
53
40, 240, 137
15 97,747,098
37, 232, 347
11, 134, 489
8, 494. 515
53
2, 181, 779
643, 849
208, 284
121, 443
128, 499
847, 055
211,987
122, 321
107, 479
146, 596
1, 545, 354
485, 488
233, 227
144, 416
162, 427
196, 459
66, 176
59, 090
35, 597
46, 581
79, 623
6,197
3,514
3,431
4,601
54
55
Form 1040:
Under 0 5 (est.) -- -
55
56
0.5 under 0.75 (est.)
56
57
■io
58
Total, nontaxable indi-
vidual returns with
net income.
With no net income, Form 1040 "
(est.).
Total, nontaxable individual
returns (59+60).
Grand total (53+61 or 63+64) ___
Individual returns with net income
(51+5f).
Individual returns with no net
income " (est.) (52+60).
59
60
3, 283, 854
198, 047
1, 435, 438
"198,358
2, 570, 911
(16)
403, 903
(16)
97. 366
59
fiO
61
3,481,901
15 1,237,081
(16)
(16)
97, 366
61
62
43, 722, 038
1598,984, 178
(16)
(16)
8, 591, 881
62
63
64
43, 506, 553
99, 209, 862
14 99?; fi83
39, 790, 769
(16)
11, 536, 908
8,591,881
63
64
For footnotes, see pp. 252-254.
758454 — 50-
-10
138
STATISTICS OF INCOME FOR 1943, PART 1
Table 1-A. — Individual returns with net income, 194S, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes
(1)
Taxable individual retmns:
With net income:
Form 1040Ai(' (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)-_.
1 under 1.25 (est.)...
1.25 under 1.5 (est.)_
1.5 under 1.75 (est.).
1.75 under 2 (est.)...
2 under 2.25 (est.)...
2.25 under 2.5 (est.).
2.5 under 2.75 (est.).
2.75 under 3 (est.)...
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
Sunder 9 (est.)
9 under 10 (est.)
10 under 11 (est.)__.
11 under 12 (est.)...
12 under 13 (est.).--
13 under 14 (est.)...
14imder 15 (est.)...
15imder 20 (est.)...
20imder 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
Total
income and
victory
tax 6 (item
20, p. 4,
Form 1040,
and item 12,
Form
1040A)
(7)
2, 636, 838
14, 474
35, 662
85, 422
137, 348
188, 210
250, 859
335, 716
384, 225
436, 464
458, 133
619, 074
1, 335, 772
960, 651
647, 572
445, 286
537, 861
377, 434
319,435
282, 657
258, 908
209, 951
193, 842
177, 641
167,484
158,425
684, 299
540, 972
444, 313
675, 475
486, 261
371, 078
283, 238
226, 384
176, 886
145, 336
454, 303
220, 7?4
124, 153
80, 233
96, 709
62, 788
89, 751
Income and
victory tax
on 1943
income '
(item 16,
p. 4, Form
1040, and
item 8,
Form
1040A)
(col. 11+15)
(8)
2, 389, 266
7,369
24, 130
67, 021
110,263
155, 830
211, 327
286, 805
333, 247
381, 106
402, 742
547, 312
1, 177, 147
840, 908
561, 235
384, 970
455, 767
314, 638
264, 501
227, 601
214, 044
173, 738
159, 917
146, 520
138, 470
134, 349
561, 375
445, 099
366, 064
556, 358
399, 257
305, 508
230, 846
184, 247
145, 654
119,364
369, 670
179,066
99, 470
65, 482
81, 740
51,966
75, 656
Returns with normal tax and surtax *
Normal tax
and surtax
(item 10,
p. 4, Form
1040, and
item 6,
Form
1040A)
(9)
1, 823, 396
6,210
20, 252
52, 972
83, 448
116,759
159, 078
218, 537
253, 710
292, 626
312,412
430, 012
939, 913
681, 882
462, 754
320, 690
384, 886
269, 036
228, 440
198, 379
187, 877
153, 547
142, 163
130, 854
124, 091
120, 994
507, 075
364, 748
286, 598
420, 092
287, 716
215, 496
161, 689
125, 109
96, 964
77, 305
228, 240
103, 269
55.915
38, 4,59
43, 679
26, 941
38, 307
Net victory
tax (item
13, p. 4,
Form 1040,
and item 7,
Form
1040A)
(10)
565, 870
1,189
3,951
14, 104
27, 148
39, 613
52, 450
68, 748
79, 878
88, 824
90, 887
117,452
238, 106
159, 479
99, 248
64, 635
71, 469
45, 708
36, 179
29, 578
26, 493
20, 452
18, 037
15, 875
14, 531
13, 540
51,211
32, 025
22, 912
31, 601
20, 813
15, 335
11,446
8,797
6,795
5,363
15, 323
6,668
3,542
2,461
2,721
1,701
2,380
Income and
victory tax
on 1943
income '
(item 16,
p. 4, Form
1040, and
item 8,
Form
1040A)
(11)
2, 389, 266
7,
24,
67,
110,
155,
211,
286,
333,
381,
402,
547,
1, 177,
840,
561,
384,
455,
314,
264,
227,
214,
173,
159,
146,
138,
134,
557,
396,
309,
460,
307,
230,
172,
133,
103,
82,
243,
109,
59,
40,
46,
28,
40,
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
139
Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13.
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousand of dollars]
Net income classes
(1)
Total
income and
victory
tax 9 (item
20, p. 4,
Form 1040,
and item 12,
Form
1040A)
(7)
Income and
victory tax
on 1943
income '
(item 16,
p. 4, Form
1040, and
item 8,
Form
1040 A)
(col. 11+15)
1
(8)
Returns with normal tax and surtax '
Norma! tax
and surtax
(item 10,
p. 4, Form
1040, and
item 6,
Form
1040 A)
(9)
Net victory
tax (item
13. p. 4,
Form 1040,
and item 7,
Form
1040A)
(10)
Income and
victory tax
on 1943
income '
(item 16,
p. 4, Form
1040, and
item 8,
Form
1040A)
(11)
/\\
Taxable individual returns— Con.
With net income — Continued
Form 1040— Continued
750 under 1,000 -.-
43, 243
30, 267
14, 861
10, 248
4,314
11, 409
5, 883
36, 579
26, 590
12, 870
8,875
3,192
9,304
4,985
15, 696
11,095
4,400
1,990
942
538
207
71
16,617
11,573
4,604
2,038
i\i\
4'i
1,000 under 1,500
'15
46
1,500 under 2,000
16
47
'IS
2,000 under 3,000
3,000 imder 4,000
47
48
44
4,000 uiider 5,000
49
■in
5,000 and over.
4,850
136
4,985
50
Total, taxable indi-
vidual returns with
net income.
With no net income, Form 1040 "
(est.).
Total, taxable individual re-
turns (514-52).
Nontaxable individual returns:
With net income: 12
Form 1040 A 'O (est.)
61
1''
16,938,473
4,230
14, 449, 441
643
11,230,551
2, 216, 434
643
13,463,033
643
51
5''
53
16, 942, 704
14,450,084
11, 230, 551
2,247,077
13,463,675
53
"14
15, 369
12, 536
3,434
2, 0S4
2,333
54
55
Form 1040:
Under 0.5 (est.)
55
56
0.5 under 0.75 (est.)
0.75 under 1 (est.)
56
57
57
58
1 and over (est.)- _-- -
58
Total, nontaxable indi-
vidual returns vrith
net income.
With no net income. Form 1040 "
(est.).
Total, nontaxable individual
returns (59+60).
Grand total (53+61 or 63+64) _.
Individual returns with net income
(51+59).
Individual returns with no net in-
come 1' (est.) (52+60).
5P
35, 756
27, 519
59
60
60
61
63, 275
61
62
17, 005, 979
14, 450, 084
11, 230, 551
2,247,077
13, 463, 675
62
63
64
16,974,230
31, 749
14, 449, 441
643
11, 230, 551
2, 246, 434
643
13,463.033
643
63
64
For footnotes, see pp. 252-254.
140
STATISTICS OP INCOME FOR 1943, PART 1
Table l-A.~Indivtdual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate- and
taxable returns by type of tax liability — Part I, all returns; Part II returns with
normal tax and surtax; and Part III, returns with alternative tax- Number of
returns, net income or deficit, personal exemption, credit for dependents earned
income credit, total income and victory tax, income and victory tax on 19 A3 income
average tax, and effective tax rate — Continued '
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes
(1)
Taxable individual returns:
With net income:
rorml040Aio(est.)- —
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)..
1 under 1.25 (est.)..
1.25 under 1.5 (est.).
1.5 imder 1.75 (est.).
1.75 under 2 (est.)..,
2 under 2.25 (est.)...
2.25 under 2.5 (est.).
2.5 under 2.75 (est.).
2.75 under 3 (est.)--.
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
Sunder 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)....
11 under 12 (est.)
12imderl3 (est.)
13imderl4(est.).._.
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40imder50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100 .
100 under 150.-..
150 under 200
200 under 250
250 under 300...-
300 under 400
400 under 500
500 under 750
For footnotes, see pp. 252-254.
Returns with alternative tax «
Alternative tax
Normal
tax and
surtax
(item 12,
ich. B,
Form
1040)
(12)
50 per-
cent of
the
excess of
net long-
term
capital
gain
over net
short-
term
capital
loss
(item 13,
Sch. B,
Form
1040)
(13)
3,451
40, 597
46, 478
85, 866
74, 650
61, 901
47, 524
42, 313
34. 440
30, 664
103, 200
55, 379
31, 964
19, 701
28, 285
17, 497
23. 441
Net
victory
tax
(item 13,
p. 4,
Form
1040)
(14)
239
4,613
6,521
12, 957
11, 302
8,694
6,897
6,407
6,037
4,029
16, 336
10, 595
6,070
3,810
5,628
4,833
10, 215
335
3,714
3,900
6,764
5,752
4,638
3,655
3,104
2,632
2,313
7,274
3,746
2,085
1,256
1,721
1,116
1,657
Income
and
victory
tax on
1943 in-
come '
(item 16,
p. 4,
Form
1040)
(15)
4,020
48, 814
56, 794
105, 415
91, 559
75, 013
67,885
50, 622
41, 963
36, 838
126, 595
69, 346
40, 068
24, 724
35, 608
23, 423
35, 144
Average
income
and
victory
tax on
1943
income
(col. 8^2)
(16)
$132
34
32
61
83
106
139
174
205
241
279
326
394
499
622
757
971
1,261
1,694
1,903
2,249
2,607
2,982
3,389
3,809
4,361
5,574
8,299
11, 334
15, 895
22, 836
30, 168
37, 844
45, 730
63, 986
62, 396
83, 863
126, 907
171, 501
216, 113
276, 150
363, 402
484, 971
Effective
tax rate
percent
for
income
and
victory
tax on
. 1943
income
(col. 8-7-3)
(17)
10.45
2
5.00
3
6.89
4
7.33
6
7.72
6
8.58
7
9.29
8
9.63
9
10.17
10
10.62
11
11.31
12
12.19
13
13.41
14
14.72
15
16.00
16
17.80
17
19.52
18
21.34
19
22.46
20
23.71
21
24.86
22
25.96
23
27.14
24
28.25
25
30.09
26
32.32
27
37.27
28
41.51
29
46.23
30
51.32
31
55.31
.32
58.59
33
61.31
34
63.72
35
65.87
36
69.90
37
74.26
38
77.40
39
79.50
40
80.55
41
80.94
42
79.78
43
STATISTICS OF INCOME FOR 19 43, PART I
141
Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousand of dollars]
Returns with alternative tax «
Effective
Alternative tax
50 per-
cent of
the
Iijcome
Average
tax rate
percent
Net income classes
Normal
excess of
net long-
term
Net
victory
tax
(item 13,
p. 4,
Form
1040)
and
victory
tax on
and
victory
tax on
1943
for
income
and
tax and
capital
1943 in-
victory
surtax
earn
come 7
tax on
(item 12,
Sch. B,
over net
short-
(item 16,
p. 4,
(col. 8-^2)
1943
income
Form
term
Form
(col. 8H-3)
1040)
capital
loss
(item 13,
Sch. B,
Form
1040)
1040)
(1)
(12)
(13)
(14)
(16)
(16)
(17)
Taxable individual returns— Con.
With net income— Continued
Form 1040— Continued
44
750 under 1,000. .-
10, 062
10, 616
9,272
669
19, 961
$630, 671
74.33
44
4.')
1,000 under 1,500
3,841
573
15,017
949, 637
80.32
45
4fi
1,500 under 2,000
6,819
1,095
370
8, 267
1, 430, 044
84.62
46
47
2,000 under 3,000
3, 645
3,141
210
6,837
1, 479, 135
69.12
47
48
3,000 under 4,000
2,S25
221
194
3,192
3,191,911
86. 69
48
49
4,000 under 5,000
5,795
3, 277
379
9,304
3,101,227
70.32
49
■in
5,000 and over . ..
4, 985, 292
89. 99
.50
Total, taxable indi-
51
787, 112
143, 928
57, 758
986, 409
359
14.78
51
vidual returns with
net income.
'i''
With no net income, Form
1040 11 (est.).
Total, taxable individual re-
37
5',^
,13
787,112
143, 928
57, 758
986, 409
359
14.78
53
turns (51-1-52).
Nontaxable individual returns:
With net income: '^
M
Form 1040A 'o (est.)
,54
Form 1040:
55
Under 0.5 (est.)
5.5
56
0.5 under 0.75 (est.)
56
57
.57
58
58
Total, nontaxable in-
dividual returns
59
59
with net income.
fin
With no net income, Form
1040 11 (est.).
Total, nontaxable individual
returns (59-f 60).
Grand total (534-61 or 634-64)..
Individual returns with net income
60
fil
61
62
787, 112
143, 928
57, 758
986, 409
331
14.60
62
63
787, 112
143, 928
57, 758
986, 409
332
14.56
63
(51-1-59).
64
Individual returns with no net
income" (est.) (52-|-60).
64
For footnotes, see pp. 252-254.
142
STATISTICS OF INCOME FOR 1943, PART 1
Table 1-A. — Individual returns with net income, 194S, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulattag and estimating data, see pp. 6-13,
106-114]
PART II— RETURNS WITH NORMAL TAX AND SURTAX »
[Net income classes and money figures, except average' tax, in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040:
Under 0.5 (est.) ^
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (e^t.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)-
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20imder 25
25 under 30_
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750_
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, individual returns
with normal tax and surtax.
Number of
returns
(2)
129, 984
549, 763
699, 619
799, 965
1, 148, 003
1, 287, 775
1, 477, 260
1, 533, 227
1, 537, 773
1,416,058
1, 656, 346
2, 967. 338
1. 680, 255
901, 262
508, 612
469, 276
249, 542
165, 966
119, 585
95, 188
66, 637
63, 626
43, 230
36, 354
30, 808
100, 135
47, 856
27, 243
28,270
13, 384
7,569
4,517
2,881
1,887
1,297
2,820
832
331
180
168
74
75
22
10
3
1
19, 862, 998
Net income
(item 18,
p. 1. Form
1040)
(3)
38, 797
346, 927
614, 292
906, 768
1, 579, 149
2, 096, 396
2, 773, 840
3, 256, 996
3, 650, 540
3, 716, 808
4, 771, 620
9, 580, 707
6, 254, 486
3, 807, 916
2, 405, 419
2, 560, 850
1,612,263
1, 239, 502
1, 013, 725
902, 734
698, 823
615, 944
539, 843
490, 168
446, 547
1, 725, 741
1,064,118
743, 304
971,011
595, 015
412, 523
291, 414
214, 799
169, 776
122, 875
338, 120
141, 618
73, 310
49, 037
64, 330
32, 816
45, 752
18, 490
12, 903
5,090
2,290
5,640
63, 000, 931
Personal
exemption '■
(4)
5,488
229, 703
311,205
431, 033
895, 863
1, 108, 291
1, 353, 484
1, 514, 142
1, 588, 255
1, 522, 252
1, 796, 189
3, 256, 085
1,869,116
991, 188
554, 919
494. 338
253, 465
165, 713
117,881
93, 567
63, 677
51, 484
41, 102
34, 575
29, 568
95, 733
47,436
27,006
28,002
13, 168
7,459
4,464
2,820
1,857
1,275
2,709
800
310
174
162
73
75
19
18, 996, 137
Credit for
depend-
ents *
(6)
437
1,675
7,228
12, 362
23,490
89, 038
186, 652
307, 799
410, 655
439, 436
570, 755
1,123,651
696, 883
371, 299
193, 725
163, 022
80, 787
52, 616
36. 805
29,859
19, 858
16, 950
13,263
11, 184
9,727
30, 626
16,794
8,839
9,149
4,412
2,486
1,434
916
611
428
836
250
87
68
52
21
22
10
2
1
(13)
4, 945, 206
Earned
income
credit 5
(6)
3,969
34, 724
61, 957
90, 646
158, 054
210, 031
277, 102
326, 212
365, 749
372, 621
477, 856
949, 779
611, 003
363, 737
222, 748
220, 466
126,676
91, 042
69, 910
59, 644
43, 981
38, 205
32, 520
28, 989
25, 515
84, 819
43, 102
25, 583
27, 932
14, 277
8,568
5,406
3,534
2,303
1, 581
3,421
987
390
206
181
78
74
20
12
3
1
(,3)
5, 485, 600
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
143
Table 1— A. — Individual returns with neb income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART II— RETURNS WITH NORMAL TAX AND SURTAX »— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040:
Under 0.5 (est.) _--.
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25-..
25 under 30.
30 under 40. — .
40 under 50
50 under 60 -...
60 under 70
70 under 80...
80 under 90.
90 under 100
100 under 150.
150 under 200
200 under 250.
250 under 300..
300 under 400
400 imder 500.
500 under 750
750 under 1,000.
1,000 under 1,500
1,500 under 2,000.
2,000 under 3,000.
3,000 under 4,000
4,000 imder 5,000.
5,000 and over
Total, individual returns
with normal tax and sur-
tax.
Tax liability
Total
income and
victory
tax 6 (item
20, p. 4,
Form 1040)
(col. 12-t-
13+14)
(7)
13, 377
34, 487
81, 004
128, 106
181, 344
244, 580
329, 969
380, 261
434, 576
456, 595
617, 739
1,334,339
960, 348
647, 482
445, 275
537, 860
377. 434
319. 435
282, 657
258, 908
209, 951
193, 842
177, 641
167, 484
158, 425
679, 344
480, 446
374,044
545, 253
373, 882
278, 854
210, 801
163, 620
125, 785
99,837
294, 864
134, 362
72, 587
50, 721
54,423
34, 406
47, 664
19, 632
13, 685
5,293
2,437
5,883
13, 040, 945
Tax on 1943 income
Normal
tax (item
8, p. 4,
Form 1040)
(8)
1,801
5,086
14, 240
22, 915
30, 617
42, 131
57, 962
67, 032
77, 760
83, 261
115,757
255, 353
185, 073
124, 977
85, 964
101, 634
68, 745
56. 396
47, 214
43, 131
33, 945
30, 352
26, 970
24,721
23, 356
90,084
57, 254
40, 757
64, 163
33, 700
23, 542
16, 734
12, 401
9,268
7,137
19, 778
8,323
4,324
2,906
3,231
1,949
2,734
1,106
771
305
137
332
2, 017, 330
Surtax
(item 9, p. 4,
Form 1040)
(9)
4,409
15, 166
38, 732
60, 533
86, 142
116,947
160, 574
186, 678
214, 866
229, 151
314, 255
684, 560
496, 810
337, 777
234, 726
283, 252
200, 291
172, 044
151, 164
144, 746
119,602
111,811
103, 884
99, 370
97, 638
416, 991
307, 494
245, 841
365, 929
254, 016
191. 954
144. 955
112, 708
87, 696
70, 169
208, 463
94, 946
51, 592
35, 553
40,447
24, 991
35, 573
14, 591
10, 323
4,095
1,853
4,517
7, 389, 824
Credits
for
foreign
tax paid
and tax
paid at
source
(10)
30
73
55
333
542
200
479
342
344
557
152
872
452
767
355
589
106
118
356
327
262
283
209
153
185
931
488
240
751
831
336
174
280
217
56
161
267
99
175
21
61
3
23
13, 952
Net
victory
tax (item
13, p. 4,
Form 1040)
(11)
93
2,777
9,686
17, 906
32, 747
46, 171
63, 001
75, 915
86, 935
89, 349
116, 117
236, 673
159, 176
99, 158
64, 624
71, 468
45, 708
36, 179
29, 578
26, 493
20, 452
18, 037
15, 875
14, 531
13, 540
51,211
32, 025
22, 912
31, 601
20, 813
15, 335
11,446
8,797
6,795
5,363
15, 323
6,668
3,542
2,461
2,721
1,701
2,380
942
538
207
71
1, 635, 177
For footnotes, see pp. 252-254.
144
STATISTICS OF INCOME FOR 1943, PART 1
Table 1-A. — Individual returns with j%et income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, 'personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART II— RETURNS WITH NORMAL TAX AND SURTAX 8— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes
(1)
Tax liability— Continued
Tax on
1943
income —
Continued
Income
and vic-
tory tax
on 1943
income '
(item 16,
p. 4, Form
1040) (col.
8+9+
11-10)
(12)
Additional
tax from
returns
with
larger tax
in 1942
(item 17,
p. 4,
minus
item 16,
p. 4, Form
1040)
(13)
Unforgiven
tax, either
1942 or
1943 (item
19(c), p. 4,
Form
1040)
(14)
Average
income
and vic-
tory tax
on 1943
income
(col. 12-^2)
(15)
Effective
tax rate
percent
for income
and vic-
tory tax
on 1943
income
(col. 12-^3)
(16)
Taxable individual returns with net
income:
Form 1040:
UnderO.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under9 (est.)
9 under 10 (est.)
lOimderll (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.) .--
15 under 20 (est.)
20imder25
25 under 30 ._
30 under 40
40 under 50
50 under 60
eOundei 70 ._ . .
70 under 80
80under90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750 - _
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 uiider 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, individual returns
with normal tax and surtax.
6,273
22, 956
62, 603
101,021
148, 964
205, 048
281, 058
329, 283
379, 218
401,204
545, 977
1, 175, 714
840, 605
561, 145
384, 959
455, 765
314, 638
264, 501
227, 601
214, 044
173, 738
159, 917
146, 520
138, 470
134, 349
557, 355
396, 285
309, 270
450, 942
307, 698
230, 495
172,960
133, 625
103, 691
82, 527
243, 076
109, 720
59, 402
40, 759
46, 132
28, 543
40, 512
16,617
11, 573
4,604
2,038
6,775
10, 577
14, 281
18, 138
19, 057
19, 501
18, 761
14, 472
14, 367
10, 499
10, 838
19, 565
15, 230
13, 129
8,148
17, 002
16, 497
14, 354
16, 128
12, 776
10, 636
9,988
10, 081
8,206
5,859
36, 790
23, 140
16, 520
22, 765
16, 302
10,498
9,023
7,427
6,174
3,814
11,772
6,377
3,538
3,098
1,003
470
310
65
86
100
330
954
4,120
8,946
13, 323
20, 031
30, 150
36, 506
40, 991
44, 892
60, 925
139, 060
104, 513
73, 207
52, 168
65, 093
46, 299
40, 580
38, 928
32. 089
25, 577
23, 937
21, 039
20, 80S
18,217
85, 200
61, 020
48, 254
71, 546
49, 883
37, 861
28, 818
22, 567
16, 920
13, 496
40,017
18, 265
9,647
6,864
7,288
5,393
6,842
2,950
2,026
590
399
42
89
126
130
159
190
215
247
283
330
396
500
623
757
971
1,261
1,594
1,903
2,249
2,607
2,982
3,389
3,809
4,361
5,566
8,281
11,352
15, 951
22, 990
30, 452
38, 291
46, 382
54, 950
63, 629
86, 197
131,875
179, 462
226, 436
291, 978
385,718
540, 157
755, 339
1,157,260
1, 534, 528
2, 037, 661
4,985
4, 985, 292
16.17
6.62
10.19
11.14
9.43
9.78
10.13
10.11
10.39
10.79
11.44
12.27
13.44
14.74
16.00
17.80
19.52
21.34
22.45
23.71
24.86
25.96
27.14
28.25
30.09
32.30
37.24
41.61
46.44
51.71
55.87
59.35
62.21
64.90
67.16
71.89
77.48
81.03
83.12
84.91
86.98
88.55
89.87
89.69
90.45
11, 028, 379
513, 135
555
17. 51
For footnotes, see pp. 252 254.
STATISTICS OF INCOME FOR 194 3, PART 1
145
Table 1— A. — Individual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART III— RETURNS WITH ALTERNATIVE TAX «
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes
(1)
Taxable individual returns with
net income:
Form 1040:
Under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 601
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500...
1,500 under 2,000_
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over..
Total, individual returns
with alternative tax.
Number
of
returns
(2)
579
5,774
5,054
6,731
4,100
2,558
1,583
1,148
811
616
1,588
679
249
123
138
69
81
36
18
6
5
1
3
31, 850
Net in-
come
(item 18,
p. 1, Form
1040)
(3)
11, 259
130, 220
138, 540
232, 499
183, 001
139, 860
102, 580
85, 718
68, 814
58, 337
190, 762
99,528
55, 210
33,328
47, 149
31, 389
49, 073
30, 722
20, 200
10, 119
10, 550
3,682
13, 231
1, 745, 771
Excess of
net long-
term
capital
gain over
net short-
term
capital
loss
(item 2,
Sch. B,
Form
1040)
(4)
477
9,226
13, 042
25, 913
22, 604
17, 189
13, 793
10,813
10, 073
8,057
32, 673
21, 189
12, 141
7,619
11,256
9,665
20, 429
18, 545
7,681
2,190
6,283
442
6,555
287, 856
Net in-
come re-
duced by
excess of
net long-
term
capital
gain over
net
short-term
capital
loss (col.
3-4)
(5)
10, 782
120, 994
125, 498
206, 586
160, 397
122,671
88, 787
74, 905
58, 741
50, 280
158, 090
78, 338
43, 070
25, 709
35, 893
21, 724
28.644
12, 177
12,519
7,929
4,267
3,240
6,676
1, 457, 915
Personal
exemp-
tion 3
(6)
29, 367
Credit
for de-
pendents*
(T)
349
36
5,160
1,510
4,709
1,495
6,201
1,998
3, 833
1,220
2,422
766
1,532
504
1,069
351
790
240
583
197
1.494
468
553
182
242
80
113
32
125
42
58
15
75
20
30
14
13
5
6
4
4
1
1
1
4
3
9,183
For footnotes, see pp. 252-254.
146
STATISTICS OF INCOME FOR 1943, PART 1
Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returyis by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART III— RETURXS WITH ALTERNATIVE TAX '—Continued
[Net income classes and money figures, except average tax, in thousands of doliars]
Net income classes
(1)
Earned
income
credit ^
(8)
Tax liability
Total in-
come and
victory
tax 6
(item 20,
p. 4, Form
1040) (col.
16+17+18)
(9)
Tax on 1943 income
Alternative tax
Partial tax
Normal
tax
(item 10,
Sch. B,
Form
1040)
(10)
Surtax
(item 11,
Sch. B,
Form
1040)
(11)
50 per-
cent of
the ex-
cess of net
long-term
capital
gain over
net short-
term
capital
loss
(item 13,
Sch. B,
Form 1040)
(12)
Total
alterna-
tive tax
(item 16,
Sch. B,
Form
1040) (col.
10+11+12)
(13)
Taxable individual returns with
net income:
Form 1040:
Under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
SO under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 imder 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
467
4,918
4,553
6,296
4,059
2,705
1,749
1,264
942
718
1,835
653
291
141
145
78
80
33
20
7
5
(13)
2
4.955
60, 526
70, 269
130, 222
112,379
92, 224
72, 437
62, 764
51, 101
45, 499
159,439
86, 362
51, 565
29, 511
42, 286
28. 381
42, 088
23,610
16, 583
9,568
7,811
4,314
11, 409
583
6,517
6,848
11, 467
9,033
6,974
5,082
4,314
3,383
2,923
9,288
4,596
2,534
1,516
2,094
1,293
1,704
722
749
475
255
194
400
2,868
34, 080
39, 629
74, 399
65, 617
54, 928
42, 442
38, 000
31, 057
27, 742
93,911
50, 782
29, 430
18, 186
26, 191
16, 204
21, 736
9,339
9,868
6,345
3,389
2,630
5,395
239
4,613
6,521
12, 957
11,302
8,594
6,897
5,407
5,037
4,029
16, 336
10, 595
6,070
3,810
5,628
4,833
10, 215
9,272
3,841
1,095
3,141
221
3,277
3,690
45, 210
52, 999
98, 822
85, 952
70, 496
54, 421
47,720
39, 477
34, 693
119, 536
65, 973
38, 035
23,511
33, 912
22, 330
33, 655
19, 334
14, 457
7,915
6,786
3,046
9,072
Total, individual returns
with alternative tax.
30, 962
1, 215, 303
82, 946
704, 166
143, 928
931, 040
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
147
Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns vnth no net income in aggregate; and
taxable returns by type of tax lialnlity — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III. returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. &-13,
10&-114]
PART III— RETURNS WITH ALTERNATIVE TAX »— Continued
[Net income classes and money figures, except average tax,. in thousands of dollars]
Net income classes
(1)
Tax liability — Continued
Tax on 1943 income — Con.
Credits
for
foreign
tax paid
and tax
paid at
source
(14)
Net vic-
tory tax
(item 13,
p. 4,
Form
1040)
(15)
Income
and vic-
tory tax
on 1943
ipcome '
(item 16,
p. 4,
Form
1040)
(col.
13-f-15-
14)
(16)
Addi-
tional
tax from
returns
with
larger
tax in
1942
(item 17,
p. 4,
minus
item 16,
p. 4,
Form
1040)
(17)
Unfor-
.given
tax,
either
1942 or
1943
(item
19(c),
p. 4,
Form
1040)
(18)
Average
income
and vic-
tory tax
on 1943
income
(col.
16-^2)
(19)
Effective
tax rate
perc-ent
for in-
come
and vic-
tory tax
on 1943
income
(col.
16-J-3)
(20)
Taxable individual returns with
net income:
Form 1040:
Under 15 (est.)
15 under 20 ^est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
eOimder 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
.500 imder 750
750 under 1,000
1,000 imder 1,600
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,0C0
5,(X)0and over
5
111
105
171
145
121
90
202
45
169
215
373
52
43
25
22
68
41
13
17
159
48
147
335
3,714
3,900
6,764
5,752
4,638
3,555
3,104
2,532
2,313
7,274
3,746
2,085
1.256
1,721
1,116
1,557
669
573
370
210
194
379
4,020
48. 814
56.794
105, 415
91, 559
75, 013
57,885
50, 622
41, 963
36,838
126, 595
69. 346
40,068
24,724
35, 608
23,423
35,144
19, 961
15, 017
8,267
6,837
3,192
9,304
248
3,759
4,090
7,506
5,364
4,414
4,677
3,377
1,947
2,063
11, 592
5,280
4,831
789
1,407
1,197
1,405
1,084
236
324
397
7,953
9,385
17,300
15, 456
12, 797
9,875
8,765
7,191
6,599
21, 252
11,735
6.667
3.999
5.271
3,761
5,539
2,665
1,330
1,301
946
798
1,709
.$6,943
8,454
11,237
15, 661
22,331
29,325
36, 567
44,096
51,742
59, 801
79,720
119, 769
160,917
201.007
258.028
339, 469
433,873
554,484
8.34.291
1,377,802
1,367,430
3,191,911
3,101,227
35.70
37.49
40.99
45.34
50.03
53.63
56.43
59.06
60.98
63.15
66.36
69.68
72.57
74.18
75.52
74.62
71.62
64.97
74.34
81.69
64.81
86.69
70.32
Total, individual returns
with alternative tax.
2,389
57, 758
986, 409
66, 015
162, 880
For footnotes, see pp. 252-254.
148
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME I OR 194 3, PART 1
151
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152
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
153
Sl!-lSiiN<MWCS(N(N
CO
60.72
67.59
66.88
60.40
63.62
50.33
50.00
O
224,953
291,214
448, 625
519,870
855, 957
977,313
1,378,411
CD
1,350
1,747
897
2,079
2,568
977
2,757
O
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1,678
877
2,033
2,549
977
2,757
CO
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731
590
339
1,282
1,274
977
2,757
00
553
1,004
498
700
1,185
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1,181
678
2,565
2,647
1,955
5,514
00
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2,223
2,585
1,342
3,443
4,036
1,942
5,514
CO
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38
03
300 under 400
400 under 500
600 under 750
750 under 1 ,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total fiduciary returns
with alternative tax.
COt^OOOiO-HO»COTt<iO
,-,rt«^iMIMCMC^M(M
S 1
758454 — 50-
-11
154
STATISTICS OF INCOME FOR 1943, PART 1
Table 2. — Individual returns and taxable fiduciary returns, with net income, 194S,
by net income classes: Simple and cumulative distributions of number of returns, net
income, total income and victory tax, and income and victory tax on 1943 income,
with corresponding percentage distributions; also aggregate for returns with no net
income
IFor descrintion of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
' 10&-114]
[Net income classes and money figures in thousands of dollars]
Net income classes '
(1)
Number of returns
Simple distribution
Number
(2)
Individual returns and taxable
fiduciary returns with net
income:
Form lOWAio (est.)
Forms 1040 and 1041:
Under 0.5 (est.)
0.5 under 0.75 (est.)_.._
0.75 under 1 (est.)
1 under 1.25 (est.)"_.--
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
Simder 3.5 (est.)
3.5 under 4 (est.)- _--•_-
4 under 4.5 (est.) --
4.5 under 5 (est.)
Sunder 6 (est.) --
6 under 7 (est.)
7 under 8 (est.)
Sunder 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40..
40 under 50.
sounder 60
60 under 70
70 under 80.
sounder 90
90 under 100...
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500..
500 under 750
750 under 1,000
1,000 under 1,500
1,500 unde. 2,000
2,000 under 3,000
3,000 under 4.000
4,000 under 5,000
5,000 and over
Total, returns with
net income.
Individual returns and taxable
fiduciary returns with no
net income " (est.).
Grand total
20, 341, 523
975, 157
1, 236, 550
1, 466, 689
1, 471, 852
1, 521, 033
1,649,011
1, 630, 884
1, 581, 258
1, 447, SOI
1, 682, 056
2, 994, 026
1, 687, 359
904, 302
510, 340
471,781
251,437
167. 350
120, 768
96, 076
67, 420
54, 339
43, 748
36, 852
31, 229
102, 108
54, 507
32, 791
35, 593
17,819
10, 286
6,232
4,114
2,766
1,964
4,535
1,450
596
315
305
151
160
62
31
10
8
2
3
1
43, 002, 456
216, 738
Percent
of total
(3)
43, 819, 194
46.65
2.03
2.24
2.84
3.36
3.38
3.49
3.78
3.74
3.63
3.32
3.86
6.87
3.87
2.07
1.17
1.08
.58
.38
.28
.22
.15
.12
.10
.08
.07
.23
.13
.04
.02
.01
.01
.01
.01
.01
Cumulative distribu-
tion from highest
income class
Number
(4)
("
(18)
(18)
(18)
(IS)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(Id)
(19)
f43, 602, 456
7, 712, 836
4, 718, 810
3,031,451
2, 127, 149
1,616,809
1,145,028
893, 591
726, 241
605, 473
509, 397
441,977
387, 638
343, 890
307, 038
275, 809
173, 701
119. 194
86, 403
50, 810
32, 991
22, 705
16, 473
12, 359
9, 593
7,629
3,094
1,644
1,048
733
428
277
117
55
24
14
6
4
1
Percent
of total
(5)
17.69
10.82
6.95
4.88
3.71
2.63
2.05
1.67
1.39
1.17
1.01
.89
.79
.70
.63
.40
.27
.20
.12
.08
.05
.04
.03
.02
.02
.01
18)
18)
18)
IS)
18)
Cumulative distri-
bution from lowest
income class
Number
(6)
35, 889, 620
38, 883, 646
40,571,005
41, 475, 307
41, 985, 647
42, 457, 428
42, 708, 865
42,876,215
42, 996, 983
43, 093, 059
43, 160, 479
43, 214, 818
43, 258, 566
43, 295, 418
43, 326, 647
43, 428, 755
43, 483, 262
43, 516, 053
43, 551, 646
43, 569, 465
43, 579. 751
43, 585, 983
43, 590, 097
43, 592, 863
43, 594. 827
43, 599, 362
43, 600, 812
43, 601, 408
43. 601, 723
43, 602, 028
43, 602, 179
43, 602, 339
43, 602, 401
43, 602. 432
43. 602, 442
43, 602, 450
43, 602, 452
43, 602, 455
43. 602, 456
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
155
Table 2. — Individual returns and taxable fiduciary returns, with net income, 1943,
by net income classes: Simple and cumulative distributions of number of returns, net
income, total income and victory tax, and income and victory tax on 194,3 income,
with corresponding percentage distributions ; also aggregate for returns with no net
income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-1?.
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes '
(1)
Net income '
Simple distribution
Amount
(8)
Percent
of total
(9)
Cumulative distri-
bution from high-
est income class
Amount
(10)
Percent
of total
(11)
Cumulative distri-
bution from lowest
income class
Amount
(12)
Percent
of total
(13)
Individual returns and taxable
fiduciary returns with net in-
come:
Form 1040A w (est,)-..-.--.
Form 1040 and 1041:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.) i'.--.
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
lOimder 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30imder40
40 under 50
60 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200-_.-
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, returns with
net income.
Individual returns and taxable
fiduciary returns with no net
ineorrie " (est.).
Si, 086, 413
288, 793
612,906
1,087,797
1,657,211
2, 025, 295
2. 470. 697
3, 091, 981
3. 464. 698
3, 753, 755
3, 799. 073
4,845,627
9, 666, 137
6, 280, 895
3, 820, 779
2, 413, 555
2, 574, 555
1, 624, 555
1,249,864
1, 023, 739
911,158
707, 018
624, 141
546, 305
496, 883
452, 645
1,761,037
1,213,861
895, 372
1, 223, 888
792, 959
560, 996
402, 533
306, 827
234, 354
186, 048
544, 220
247, 901
132, 104
85, 721
104, 791
67, 694
97, 331
52, 655
37, 140
17,151
18, 353
7,445
13, 231
5,540
99, 585, 627
" 226, 346
Grand total '« 99,359, 282
31.22
.29
.62
1.09
1.66
2.03
2.48
3.10
3.48
3.77
3.81
4.87
9.71
6.31
3.84
2.42
2.59
1.63
1.26
1.03
.91
.71
.63
.55
.50
.45
1.77
1.22
.90
1.23
.80
.56
.40
.31
.24
.19
.55
.25
.13
.09
.11
.07
.10
.05
.04
.02
.02
.01
.01
.01
100. 00
(1.)
('•)
'99, 585, 627
41,401,381
31, 735, 243
25, 454, 349
21, 633, 570
19,220,015
16, 645, 460
15, 020, 905
13,771,040
12, 747, 302
11,836,144
11, 129, 126
10, 504, 985
9, 958, 680
9,461,798
9, 009, 153
7,248,116
6, 034, 255
5, 138. 883
3, 914, 994
3, 122, 035
2, 561, 039
2, 158, 506
1,851,679
1, 617, 325
1, 431, 277
887, 057
639, 156
507, 053
421,331
316, 540
248, 846
151,515
98, 860
61, 720
44, 569
26, 216
18,771
5,540
100. 00
41.57
31.87
25. 56
21.72
19.30
16.71
15.08
13.83
12.80
11.89
11.18
10.55
10.00
9.50
9.05
7.28
6.06
5.16
3.93
3.14
2.57
2.17
1.86
1.62
1.44
.89
.64
.51
.42
.32
.25
.15
.10
.06
.04
.03
.02
.01
58, 184, 247
67, 850, 384
74, 131, 279
77, 952, 057
80, 365, 613
82, 940. 168
84, 564, 723
85, 814, 587
86, 838, 326
87, 749, 483
88, 456, 501
89, 080, 642
89, 626, 947
90, 123, 830
90, 576, 475
92, 337, 512
93,551,373
94. 446, 745
95, 670, 633
9b, 463, 592
97, 024, 588
97, 427, 121
97. 733, 948
97, 968, 303
98, 154, 350
98, 698, 571
98, 946, 471
99, 078, 575
99, 164, 296
99, 269, 088
99, 336, 782
99,434,113
99. 486. 767
99, 523, 907
99, 541, 058
99, 559, 412
99, 566, 857
99, 580, 088
99, 585, 627
58.43
68.13
74.44
78.28
80.70
83.29
84.92
86.17
87.20
88.11
88.82
8^.45
90.00
90.50
90.95
92.72
93.94
94.84
96.07
96.86
97.43
97.83
98.14
98.38
98.56
99.11
99.36
99.49
99.58
99.68
99.75
99.85
99.90
99.94
99.96
99.97
For footnotes, see pp. 252-254.
156
STATISTICS OF INCOME FOR 1943, PART 1
Table 2.- — Individual returns and taxable fiduciary returns, with net income, 1943,
by net income classes: Simple and cumulative distributions of number of returns, net
income, total income and victory tax, and income and victory tax on 194-3 income,
with corresponding percentage distributions; also aggregate for returns with no net
income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes '
(1)
Total income and victory tax '
Simple distribution
Amount
(14)
Percent
of total
(15)
Cumulative distri-
bution from high-
est income class
Amount
(16)
Percent
of total
(17)
Cumulative distri-
bution from lowest
income class
Amoimt
(18)
Individual returns and taxable
fiduciary returns with net in-
come:
Form 1040A w (est.)
Forms 1040 and 1041:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75imderl (est.)
1 under 1.25 (est.)"
1.25 under 1.6 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (e.st.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (e.st.)
7 imder 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70... ..-.
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200 ,
200imder250
250 under .300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, returns with
net income.
Individual returns and taxable
fiduciary returns with no net
income " (est.).
Grand total.-
For footnotes, see pp. 252-264.
2, 652, 207
27, 690
39,910
88, 623
140, 781
189, 328
251, 947
336, 776
385, 306
437, 546
459, 139
620, 054
1, 337, 629
962, 396
649, 264
446, 965
541,011
380, 416
322, 058
285, 299
261,218
212, 281
196, 268
179, 619
169, 587
160, 393
692, 788
548, 753
450, 206
685, 213
494, 004
375, 797
288, 167
230,112
180, 451
148. 422
463, 923
225, 372
126, 660
82, 764
98, 979
65, 326
91, 670
45, 322
32, 836
16, 839
13, 005
7,601
11,409
5,883
17,114,112
31, 800
16.50
.16
.23
.52
.82
1.11
1.47
1.97
2.25
2.66
2.68
3.62
7.82
5.62
3.79
2.61
3.16
2.22
1.88
1.67
1.53
1.24
1.15
1.06
.99
.94
4.05
3.21
2.63
4.00
2.89
2.20
1.68
1.34
1.05
.87
2.71
1.32
.74
.48
.58
.38
.54
.26
.19
.09
.08
.04
.07
.03
47, 114, 112
11,484,904
10, 147, 276
9, 184, 879
8, 635, 615
8, 088, 650
7, 547, 639
7, 167, 223
6, 846, 166
6, 669, 867
6, 298, 649
6, 086, 368
5, 890. 100
5,710,481
5, 540, 893
6, 380. 501
4, 687, 712
4, 138, 959
3, 688, 753
3,003,639
2, 609, 535
2, 133, 739
1, 845, 572
1, 616, 460
1,435,000
1, 286, 587
822, 664
597, 292
470, 632
387, 868
288, 889
223, 563
131, 893
86, 571
53, 735
37, 897
24, 892
17, 292
5,883
100. 00
(19)
100. 00
67. 11
59.29
53.67
49.87
47.26
44.10
41.88
40.00
38.33
36.80
35.66
34.42
33.37
32.38
31.44
27.39
24.18
21.55
17.55
14.66
12.47
10.78
9.44
8.38
7.52
4.81
3.49
2.76
2.27
1.69
1.31
.77
.51
.31
.22
.15
.10
.03
5, 629, 208
6, 966, 837
7, 929, 233
8, 578, 497
9, 025, 462
9, 566, 473
9, 946, 889
10, 268-, 946
10, 654, 245
10, 815, 464
11,027,746
11, 224, 013
11, 403, 632
11,573,219
11, 733, 612
12, 426, 400
12, 975, 153
13, 425, 360
14, 110, 573
14, 604, 577
14, 980, 373
15, 268, 540
15, 498, 662
15, 679, 103
15, 827, 525
16,291,448
16, 516, 820
16, 643, 480
16, 726, 244
16, 825, 223
16, 8£0, 549
16, 982, 220
17, 027, 542
17, 060, 377
17,076,215
17, 089, 220
17, 096, 821
17, 108, 230
17, 114, 112
17,146,912
(19)
STATISTICS OF INCOME FOR 1943, PART 1
157
Table 2. — Individual returns and taxable fiduciary returns, with net income, 1943,
by net income classes: Simple and cumulative distributions of number of returns, net
income, total income and victory tax, and income and victory tax on 1943 income,
with corresponding percentage distributions; also aggregate for returns with no net
income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes '
(1)
Income and victory tax on 1943 income '
Simple distribution
Amount
(20)
Percent
of total
(21)
Cumulative distri-
bution from high-
est income class
Amount
(22)
Percent
of total
(23)
Cumulative distri-
bution from low-
est income class
Amount
(24)
Percent
of total
(25)
Individual returns and taxable
fiduciary returns with net
income:
Form 1040AH1 (est.)
Forms 1040 and 1041:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 Cest.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)..
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20-(est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70.
70 under 80.
80 under 90
90 under 100
100 under 150..
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000.
3,000 under 4,000
4,000 imder 5,000
5,000 and over
Total, returns with
net income.
Individual returns and taxable
fiduciary returns vs^ith no net
income" (est.).
Grand total
2, 389, 266
8,050
24, 944
68, 038
111,363
156, 948
212,415
287. 863
334, 328
382, 188
403, 748
548, 292
1, 179, 004
842, 653
562, 927
386, 649
458, 916
317,619
267, 124
230, 243
216, 354
176, 068
162, 343
148, 498
140, 573
136, 316
569. 864
452, 881
371,957
566, 096
406, 999
310, 227
235, 774
187, 975
149, 219
122, 450
379, 290
183, 714
101, 978
68,014
84, 010
54, 505
77, 575
38, 658
29, 158
13,848
11,632
6,478
9,304
4,985
14, 589, 324
694
14, 590, 018
16.38
.06
.17
.47
.76
1.08
1.46
1.97
2.29
2.62
2.77
3.76
8.08
5.78
3.86
2.65
3.15
2.18
1.83
1.58
1.48
1.21
1.11
1.02
.96
.93
3.91
3.10
2.55
3.88
2.79
2.13
1.62
1.29
1.02
.84
2.60
1.26
.70
.47
.58
.37
.53
.26
.20
.09
.08
.04
.06
.03
100. 00
(18)
.14, 589, 324
9, 661, 878
8, 482, 874
7, 640, 221
7, 077, 293
6, 690, 644
6, 231, 728
5, 914, 109
5, 646, 985
5, 416, 742
5, 200, 388
5, 024, 321
4, 861, 978
4, 713, 480
4, 572, 907
4, 436, 591
3, 866, 727
3, 413, 846
3,041,889
2, 475, 793
2, 068, 793
1, 758, 567
1, 522, 793
1,334,817
1, 185, 599
1, 063, 149
683, 858
500, 144
398, 166
330, 153
246, 143
191,637
114,063
75, 404
46, 247
32, 399
20, 767
14, 289
4,985
100. 00 4, 927, 445
66.23
58.14
62.37
48.51
45.86
42.71
40.54
38.71
37.13
35.65
34.44
33.33
32.31
31.34
30.41
26.50
23.40
20.85
16.97
14.18
12.05
10.44
9.15
8.13
7.29
4.69
3.43
2.73
2.26
1.69
1.31
.78
.52
.32
.22
.14
.10
.03
6, 106, 449
6, 949, 103
7, 512, 030
7, 898, 679
8, 357, 595
8, 675, 215
8, 942, 339
9, 172, 582
9, 388, 936
9, 565, 003
9, 727, 346
9, 875, 844
10,016,417
10, 152, 733
10, 722, 597
11, 175, 478
11, 547, 435
12,113,531
12, 520, 530
12, 830, 757
13, 066, 531
13, 254, 506
13, 403, 725
13, 526, 175
13, 905, 465
14. 089. 180
14,191,158
14, 259, 171
14. 343. 181
14, 397, 686
14, 475, 261
14, 513, 919
14, 543, 077
14, 556, 925
14, 568, 556
14, 575, 035
14, 584, 338
14, 589, 324
33.77
41.86
47.63
51.49
54.14
57.29
59.46
61.29
62. 87
64.35
65.56
66.67
67.69
68.66
69.59
73.50
76.60
79.15
83.03
85.82
87.95
89.56
90.85
91.87
92.71
95.31
96.57
97.27
97.74
98.31
98.69
99.22
99.48
99.68
99.78
99.86
99.90
99.97
100. 00
For footnotes, see pp. 252-254.
158
STATISTICS OF INCOME FOR 1943, PART 1
Table 2-A. — Individual returns with net income, 1943, by net income classes:
Simple and cumulative distributions of number of returns, net income, total income
and victory tax, and income and victory tax on 1943 income, with corresponding
percentage distributions; also aggregate for returns with no net income
[For description of items and elassiflcations, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Number of returns
Simple distribution
Number
(2)
Percent
of total
(3)
Cumulative distri-
bution from high-
est income class
Number
(4)
Percent
of total
(5)
Cxmiulative distri-
bution from low-
est income class
Number
(6)
Individual returns with net
income:
Form 1040A m (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
I under 1.25 (est.)".__.
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75imder 2 (est.)
2under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
II under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25 ....
25 under 30
30 under 40
40 under 50
sounder 60
60 under 70
70 under 80
80 under 90
90underl00
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, individual re-
turns with net in-
come.
Individual returns with no net
income" (est.).
Grand total
20, 341, 523
861,927
962, 573
1, 227, 885
1,460,299
1, 466, 935
1, 517, 176
1, 645, 854
1, 628, 123
1, 578, 854
1, 445, 838
1, 680, 352
2, 991, 236
1, 685, 140
902, 459
508, 751
469, 296
249, 542
165, 966
119, 585
95, 188
66, 637
53, 626
43, 230
36, 354
30, 808
100, 714
53, 630
32, 297
35, 001
17, 484
10, 127
6,100
4,029
2,698
1,913
4,408
1,411
580
303
296
143
156
58
28
9
6
1
3
1
43, 506, 553
215, 485
46.76
1.98
2.21
2.82
3.36
3.37
3.49
3.78
3.74
3.63
3.32
3.86
6.88
3.87
2.07
1.17
1.08
.57
.38
.27
.22
.15
.12
.10
.08
.07
.23
.12
.07
.08
.04
.02
.01
.01
.01
(18)
(.8)
(18)
(18)
('8)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
43, 506, 553
7, 689, 214
4, 697, 978
3, 012, 838
2, 110, 379
1, 601, 628
1, 132, 332
882, 790
716, 824
597, 239
502, 051
435, 414
381, 788
338, 558
302, 204
271, 396
170, 682
117,052
84, 755
49, 754
32, 270
22, 143
16, 043
12,014
9,316
7,403
2,995
1,584
1,004
701
405
262
106
48
20
11
5
4
1
100. 00
17.67
10.80
6.93
4.85
3.68
2.60
2.03
1.65
1.37
1.15
1.00
.88
.78
.69
.62
.39
.27
.19
.11
.07
.05
.04
.03
.02
.02
.01
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
35, 817, 339
38, 808, 575
40. 493, 715
41, 396, 174
41, 904, 925
42, 374, 221
42, 623, 763
42, 789, 729
42, 909, 314
43, 004, 502
43, 071, 139
43, 124, 765
43, 167, 995
43, 204, 349
43, 235, 157
43, 335, 871
43, 389, 501
43,421,798
43, 456, 799
43, 474, 283
43, 484, 410
43, 490, 510
43. 494, 539
43, 497, 237
43, 499, 150
43, 503, 558
43, 504, 969
43, 505, 549
43, 505, 852
43, 506, 148
43, 506, 291
43, 506, 447
43, 506, 505
43, 506, 533
43, 506, 542
43, 506, 548
43, 506, 549
43, 506, 552
43, 506, 553
(19)
43, 722, 038
(19)
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
159
Table 2-A. — Individual returns with net income, 1943, by net income classes:
Simple and cumulative distributions of number of returns, net income, total income
and victory tax, and income and victory tax on 1943 income, with corresponding
percentage distributions; also aggregate for returns with no net income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Individual returns with net
income:
Form 1040A10 (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)"
1.25 under 1.5 (est.)
1.5imder 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.) ,
2.25 under 2.5 (est.)
2.5 under 2.75 (est.).---
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.) -
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
sounder 40
40 under 50
sounder 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000. -
5,000 and over
Total, individual re-
turns vt^ith net in-
come.
Individual returns with no net
income >' (est.).
Grand total
Net income '
Cumulative distri-
Cumulative distri-
Simple distribution
bution from high-
bution from low-
est income class
est income class
Amount
Percent
of total
Amount
Percent
of total
Amount
Percent
of total
(8)
(9)
(10)
(11)
(12)
(13)
31, 086, 413
31.33
.
282, 484
.28
605, 150
.61
1, 080, 284
1.09
1,650,064
1.66
2, 018, 567
2.03
99, 209, 862
100. 00
58, 115, 032
58.58
2, 464, 446
2.48
3, 086, 072
3.11
3, 458, 852
3.49
3, 748, 047
3.78
3, 793, 925
3.82
4, 840, 729
4.88
9, 657, 095
9.73
41, 094, 829
41.42
67, 772, 127
68.31
6, 272, 607
6.32
31, 437, 735
31.69
74, 044, 734
74.63
3, 812, 966
3.84
25, 165, 128
25.37
77, 857, 700
78.48
2, 406, 019
2.43
21,352,162
21.52
80, 263, 719
80.90
2, 560, 954
2.58
18, 946, 143
19.10
82, 824, 673
83.48
1, 612, 263
1.63
16, 385, 189
16.52
84, 436. 935
85.11
1, 239, 502
1.25
14, 772, 926
14.89
85, 676, 437
86.36
1, 013, 725
1.02
13, 533, 425
13.64
86, 690, 162
87.38
902, 734
.91
12, 519, 699
12.62
87, 592, 896
88.29
698, 823
.70
11,616,966
11.71
88, 291, 719
88.99
615, 944
.62
10, 918, 143
11.01
88, 907, 663
89.62
539, 843
.54
10, 302, 198
10.38
89, 447, 507
90.16
490, 168
.49
9, 762, 355
9.84
89, 937, 675
90.65
446, 547
.45
9, 272, 187
9.35
90, 384, 221
91.10
1, 737, 001
1.75
8, 825, 641
8.90
92, 121, 222
92.85
1, 194, 339
1.20
7, 088, 640
7.15
93, 315, 561
94.06
881, 845
.89
5, 894, 301
5.94
94, 197, 405
94.95
1, 203, 510
1.21
5, 012, 457
5.05
95, 400, 915
96.16
778, 016
.78
3, 808, 947
3.84
96, 178, 931
96.94
552, 382
.56
3, 030, 931
3.06
96,731,314
97.50
393, 994
.40
2, 478, 548
2.50
97, 125, 307
97.90
300, 517
.30
2, 084, 554
2.10
97, 425, 825
98.20
228, 589
.23
1, 784, 037
1.80
97, 654, 413
98.43
181,212
.18
1, 555, 449
1.57
97, 835, 625
98.61
528, 882
.53
1, 374, 237
1.39
98, 364, 507
99.15
241, 146
.24
845, 355
.85
98, 605, 653
99.39
128, 520
.13
604, 209
.61
98, 734, 173
99.52
82, 365
.08
475, 688
.48
98, 816, 539
99.60
101, 478
.10
393, 323
.40
98, 918, 017
99.71
64, 204
.06
291, 845
.29
98, 982, 221
99.77
94, 825
.10
227, 641
.23
99, 077, 046
99.87
49,211
.05
132, 816
.13
99, 126, 257
99.92
33, 103
.03
83, 605
.08
99, 159, 360
99.95
15, 209
.02
50, 502
.05
99, 174, 559
99.96
12, 840
.01
35, 292
.04
99,187,409
99.98
3,682
(18)
22, 453
.02
99, 191, 091
99.98
13, 231
.01
18, 771
.02
99, 204, 322
99.99
5,540
.01
5,540
.01
99, 209, 862
100. 00
99, 209, 862
» 225, 683
100 00
(19)
15 98, 984, 178
(16)
For footnotes, see pp. 252-254.
160
STATISTICS OF INCOME FOR 19 43, PART 1
Table 2-A. — Individual returns with net income, 1943, by net income classes:
Simple and cumulative distributions of number of returns, net income, total income
and victory tax, and income and victory tax on 1943 income, with corresponding
percentage distributions; also aggregate for returns with no net income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13»
106-114]
[Net income classes and money figures in ttiousands of dollars]
Net income classes
(1)
Individual returns with net in-
come:
Form 1040 A m (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (e.st.)
1 under 1.25 (est.)i7
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7imder8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.) _
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30_
30 under 40
40 under 50
50imder60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 3C0
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,ono under 5,000
5,000 and over
Total, individual re-
turns with net in-
come.
Individual returns with no net
income i' (est.).
Grand total
Total income and victory tax «
Simple distribution
Amount
(14)
27,
39
87,
139
188
250
335,
384
436,
458
619
1,335,
960
647,
445,
537,
377,
319
282,
258,
209:
193:
177
167
158,
684:
540:
444:
675:
486;
371
283
226,
176,
145,
454,
220,
124,
16, 974, 230
17, 005, 979
Percent
of total
(15)
15.62
.16
.23
.52
.82
1.11
1.48
1.98
2.26
2.57
2.70
3.65
7.87
5.66
3.82
2.62
3.17
2.22
1.88
1.67
1.53
1.24
1.14
1.05
.99
.93
4.03
3.19
2.62
3.98
2.86
2.19
1.67
1.33
1.04
.86
2.68
1.30
.73
.47
.57
.37
.53
.25
.18
.09
.06
.03
.07
.03
(19)
(19)
Cumulative distribu-
tion from highest
income class
Amount
(16)
'16,974,230
11,356,049
10, 020, 276
9, 059, 625
8, 412, 053
7, 966, 767
7, 428, 906
7, 051, 471
6, 732, 036
6, 449, 379
6. 190, 471
5, 980, 520
5, 786, 678
5, 609, 037
5,441,552
5, 283, 127
4, 598, 828
4, 057, 856
3, 613, 543
2, 938, 068
2, 451, 807
2, 080, 729
1,797,491
1,571,107
1,394,221
1, 248, 885
794, 582
573, 858
449, 706
369, 473
272, 764
209, 976
120,225
76, 982
46,715
31,853
21,606
17,292
5,883
Percent
of total
(17)
66.90
69.03
53.37
49.56
46.93
43.77
41.54
39.66
38.00
36.47
35.23
34.09
33.04
32.06
31.12
27.09
23.91
21.29
17.31
14.44
12.26
10.59
9.26
8.21
7.36
4.68
3.38
2.65
2.18
1.61
1.24
.71
.45
.28
.19
.13
.10
.03
Cumulative distribu-
tion from lowest
income class
Amount
(18)
5, 618, 181
i, 953, 953
, 914, 605
, 562, 176
, 007, 463
, 545, 324
, 922, 759
, 242, 194
', 524, 851
, 783, 759
, 993, 710
, 187, 552
, 365, 193
, 532, 678
,691,103
:, 375, 402
!, 916, 374
, 360, 686
, 036, 161
, 522, 423
, 893, 501
, 176, 739
-, 403, 123
I, 580, 009
I, 725, 345
.,179,648
i, 400, 372
, 524, 524
, 604, 757
, 701, 466
, 764, 254
, 854, 005
, 897, 248
,927,515
i, 942, 376
, 952, 624
, 956, 938
, 968. 347
,, 974. 230
Percent
of total
(19)
33.10
40.97
46.63
50.44
53.07
56.23
58.46
60.34
62.00
63.53
64.77
65.91
66.96
67.94
68.88
72.91
76.09
78.71
82.69
85.56
87.74
89.41
90.74
91.79
92.64
95.32
96.62
97.35
97.82
98.39
98.76
99.29
99.55
99.72
99.81
99.87
99.90
99.97
100. 00
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
161
Table 2-A. — Individual returns with net income, 1943, by net income classes:
Simple and cumulative distributions of number of returns, net income, total income
and victory tax, and income and victory tax on 194S income, with corresponding
percentage distributions; also aggregate for returns with no net income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Income and victory tax on 1943 income '
Simple distribution
Amount
(20)
Percent
of total
(21)
Cumulative distribu-
tion from highest
income class
Amount
(22)
Percent
of total
(23)
Cumulative distri-
bution from lowest
income class
Amount
(24)
Percent
of total
(25)
Individual returns with net in-
come:
Form 1040A i" (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)....
0.75 under 1 (est.)
1 imder 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1 .75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)—.
2.75imder3 (est.)
3 imder 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
Sunder 6 (est.)
6under7 (est.)
7 under 8 (est.) ,...
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 imder 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, individual re-
turns with net in-
come.
Individual returns with no net
income » (est.).
Grand total
2, 389, 266
7,369
24, 130
67, 021
110, 263
155, 830
211, 327
286, 805
333, 247
381, 106
402, 742
547, 312
1, 177, 147
840, 908
561, 235
384, 970
455, 767
314, 638
264, 501
227, 601
214,044
173, 738
159, 917
146, 520
138, 470
134, 349
561, 375
445, 099
366, 064
556, 358
399, 257
305, 508
230, 846
184, 247
145, 654
119,364
369, 670
179, 066
99, 470
65, 482
81, 740
51, 966
75, 656
36, 579
26, 590
12, 870
8,875
3,192
9,304
4,985
14, 449, 441
643
16.54
.05
.17
.46
.76
1.08
1.46
1.98
2.31
2.64
2.79
3.79
8.15
5.82
3.88
2.66
3.15
2.18
1.83
1.58
1.48
1.20
1.11
1.01
.96
.93
3.89
3.08
2.53
3.85
2.76
2.11
1.60
1.28
1.01
.83
2.56
1.24
.69
.45
.57
.36
.52
.25
.18
.09
.06
.02
.06
.03
.14, 449, 441
9, 533, 023
8, 355, 875
7, 514, 967
6, 953, 732
6, 568, 762
6, 112, 995
5, 798, 357
5, 533, 855
5, 306, 254
5, 092, 211
4, 918, 473
4, 758, 556
4, 612, 036
4. 473, 566
4, 339, 217
3, 777, 843
3, 332, 743
2, 966, 680
2, 410, 322
2,011,065
1, 705, 557
1. 474, 711
1, 290, 464
1, 144, 810
1. 025, 446
655, 776
476, 710
377, 239
311,757
230, 017
178, 050
102, 395
65, 816
39, 226
26, 356
17, 481
14, 289
4,985
100. 00
65.98
57.83
52.01
48.12
45.46
42.31
40.13
38.30
36.72
35.24
34.04
32.93
31.92
30.96
30.03
26.14
23.06
20.53
16.68
13.92
11.80
10.21
8.93
7.92
7.10
4.54
3.30
2.61
2.16
1.59
1.23
.71
.46
.27
.18
.12
.10
.03
4, 916, 418
6, 093, 566
6, 934, 474
7, 495, 709
7, 880, 680
8, 336, 447
8, 651, 084
8, 915, 586
9, 143, 187
9. 357, 231
9, 630, 968
9, 690, 885
9, 837, 406
9, 975, 875
10,110,224
10, 671, 599
11, 116, 698
11, 482, 762
12, 039, 119
12, 438, 376
12, 743, 884
12, 974, 730
13, 158, 977
13, 304, 631
13, 423, 995
13, 793, 665
13, 972, 732
14, 072, 202
14, 137, 684
14, 219, 424
14, 271, 391
14, 347, 046
14, 383, 625
14,410,215
14, 423, 086
14, 431, 960
14, 435, 152
14, 444, 456
14, 449, 441
100.00
(1.)
34.02
42.17
47.99
51.88
54.54
57.69
59.87
61.70
63.28
64.76
65.96
67.07
68.08
69.04
69.97
73.85
76.94
79.47
83.32
86.08
88.20
89.79
91.07
92.08
92.90
95.46
96.70
97.39
97.84
98.41
98.77
99.29
99.54
99.73
99.82
99.88
99.90
99.97
100. 00
14, 450, 084
(16)
For footnotes, see pp. 252-254.
162
STATISTICS OF INCOME FOR 19 43, PART 1
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A10 (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5imder 2.75 (est.)
2.75 imder 3 (est.) ..
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20imder 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
lOOunderlSO
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
S00imder750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under .3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over 1
Total, taxable individual
returns with not income.
Nontaxable individual returns with
net income: '2
Form 1040A 'o (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.) _
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
Total
Number of
returns
(2)
18, 159, 744
218, 078
754, 289
1,106,442
1, 331, 800
1, 466, 935
1, 517, 176
1, 645, 854
1, 628, 123
1, 578, 854
1, 445, 838
1, 680, 352
2, 991, 236
1, 685, 140
902, 459
508, 751
469, 296
249, 542
165, 966
119, 585
95, 188
66, 637
53, 626
43, 230
36, 354
30, 808
100, 714
S3, 630
32, 297
35, 001
17, 484
10, 127
6,100
4,029
2,698
1, 913
4,408
1,411
580
303
296
143
156
58
28
9
6
1
3
1
40, 222, 699
2, 181, 779
643, 849
208, 284
121,443
128, 499
3, 283, 854
Net
income
(3)
30, 239, 358
70, 497
482, 829
972, 804
1, 503, 468
2, 018, 567
2, 464, 446
3, 086, 072
3, 458, 852
3, 748, 047
3, 793, 925
4, 840, 729
9, 657, 095
6, 272, 607
3, 812, 966
2, 406, 019
2, 560, 954
1, 612, 263
1, 239, 502
1,013,725
902, 734
698, 823
615, 944
539, 843
490, 168
446, 547
1, 737, 001
1, 194, 339
881, 845
1, 203, 510
778, 016
552, 382
393, 994
300, 517
228, 589
181, 212
528, 882
241, 146
128, 520
82, 365
101, 478
64, 204
94, 825
49,211
33, 103
15, 209
12, 840
3,682
13, 231
5,540
97, 774, 423
847, 055
211, 987
122, 321
107, 479
146, 596
1, 43.5, 438
99, 209, 862
Personal
exemp-
tion 3
(4)
15, 680, 127
66, 590
455, 213
784, 691
1, 064, 936
1, 276, 834
1, 382, 224
1, 555, 103
1, 628, 006
1, 637, 871
1, 557, 691
1, 824, 997
3, 284, 762
1, 864, 692
992, 624
555, 085
494, 460
253, 465
165, 713
117, 881
93, 567
63, 677
51, 484
41, 102
34, 575
29, 568
96, 082
52, 596
31,715
34, 202
17,001
9,881
5,996
3,890
2, 648
1,858
4,202
1,353
552
287
287
131
150
49
21
10
4
1
4
1
37, 219, 858
1, 545, 354
485, 488
233, 227
144,416
162, 427
2, 570, 911
39, 790, 769
Credit for
depend-
ents <
(5)
4, 958, 370
4,777
54, 282
123, 344
158, 431
224, 728
272, 616
349, 892
424, 795
473, 942
489, 891
619, 105
1, 180, 008
709, 631
375, 246
194, 180
163, 484
80, 787
52, 616
36, 805
29, 859
19, 858
16, 950
13, 263
11,184
9,727
30, 663
17. 304
10, 334
11,147
5,632
3,252
1,938
1,266
851
625
1,304
438
167
100
94
36
42
24
7
5
1
1
3
11, 133, 005
196, 459
66, 176
59, 090
35, 597
46, 581
403. 903
11, 536,
Income and
victory tax
on 1943 in-
come '
(6)
2, 389, 266
7,
24,
67,
110,
155,
211,
286,
333,
381,
402,
547,
1, 177,
840,
561,
384,
455,
314,
264,
227,
214,
173,
159,
146,
138,
134,
561,
445,
366,
556,
399,
305,
230,
184,
145,
119,
369,
179,
99,
65,
81,
51,
75,
36,
26,
12,
14, 449, 441
14, 449, 441
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
163
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
lOB-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A1I' (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)... _..
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25imder 30
sounder 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
sounder 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750unrior 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: 12
Form 1040A 10 (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
Joint returns of husbands and wives
One income reported "
Number of
returns
(7)
5, 775, 801
18, 221
146, 706
310, 827
431,746
500, 156
568, 759
664, 734
745, 957
773, 235
729, 385
840, 498
1,504,199
873, 923
481, 139
272, 219
244, 137
125, 249
79, 394
54, 792
43, 165
27, 608
22, 405
16, 837
13, 936
11,979
36, 607
19, 193
10, 700
10, 466
4,650
2,466
1,395
835
570
354
756
194
79
53
43
15
17
4
1
2
1
15, 365, 408
294, 000
178, 975
108, 009
21 8, 277
21 9, 906
599, 167
15, 964, 575
Net
income
(8)
10, 884, 884
6,180
98, 180
274, 101
489, 292
688, 978
923, 690
1,247,208
1, 586, 791
1, 835, 761
1, 914, 093
2, 420, 921
4, 857, 091
3, 253, 105
2, 033, 521
1, 287, 855
1, 331, 300
808, 732
592, 375
464, 384
409, 136
289, 427
257, 203
210, 291
187, 906
173, 628
630, 203
426, 980
291, 954
358, 447
206, 451
134, 190
90, 084
62, 327
48, 398
33, 668
90, 955
32, 763
17,417
14, 441
14,932
6,838
10, 303
3,646
1,011
3,527
2,040
41,006,608
126, 397
56. 479
61. 480
7,342
12, 614
264, 312
41, 270, 920
Personal
exemp-
tion 3
(9)
6, 930, 961
20, 570
171, 251
365, 938
512, 132
593, 801
677, 948
793, 432
892, 574
926, 836
872, 738
1, 007, 697
1, 802, 648
1, 046, 768
576, 867
326, 178
293, 338
149, 791
94, 903
65, 672
51, 694
33, 051
26, 804
20, 174
16, 692
14, 329
43, 827
22, 938
12, 799
12, 503
5,553
2,951
1,666
996
683
424
901
230
94
63
51
17
20
18, 390, 513
352, 800
211,247
128, 172
9,933
11,797
713, 948
19, 104, 461
Credit for
depend-
ents *
(10)
3, 238, 363
3,302
44, 361
98, 994
115,651
135, 072
170, 419
218, 720
275, 658
307, 969
316, 468
396, 850
748, 162
429, 773
233, 117
125, 740
107, 899
53, 518
34, 656
23,656
19, 016
11, 708
10, 156
7,472
6,217
5,537
16, 289
8,772
4,876
4,765
2,146
1,111
632
361
267
167
339
75
35
26
22
(13)
7, 178, 353
64, 690
50, 437
37, 787
3,398
4,862
161, 174
7, 339, 527
Income and
victory tax
on 1943 in-
come '
(11)
514, 396
293
846
3,854
9,184
22, 071
42, 995
74, 434
113,176
151,025
175, 528
240, 949
534, 551
407, 453
282, 838
194, 560
221,817
148, 002
118, 536
98, 339
91, 800
68, 196
63, 406
54, 466
50, 722
50, 116
196, 159
154, 949
118, 743
162, 466
104, 146
72, 942
52, 206
38, 043
30, 615
22, 126
63, 764
24, 284
13,635
11,151
12, 542
5,901
8,211
2,708
916
2,345
1,017
4, 832, 420
4, 832, 420
For footnotes, see pp. 252-254,
164
STATISTICS OF INCOME FOR 1943, PART 1
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 194-3 income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income clas3e3 and money figures in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A10 (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25imder 1.5 (est.)
1.5 under 1.75 (est.)
1.75 imder 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 imder 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.) -.
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 imder 14 (est.)
14 under 15 (est.)
15 imder 20 (est.)
20 imder 25
25under30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000_
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable Individual returns with
net income: '^
Form 1040A m (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)-
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
Joint returns of husbands and wives— Continued
Two incomes reported «
Number of
returns
(12)
1, 697, 080
21 3, 836
21 7, 485
30, 196
104, 678
209, 976
239, 222
275, 796
304, 940
336, 214
353, 527
430, 233
791, 272
431,215
214, 653
105, 790
73, 361
28, 532
16, 389
10, 043
7,295
4,615
3,311
2,707
2,185
1,679
5,475
2,455
1,411
1,586
852
498
317
187
104
75
143
38
20
10
2
1
2
1
1
5, 699, 408
238, 733
38, 129
63, 910
110,180
116,694
567, 646
Net
income
(13)
3, 603, 689
1,183
4,953
27, 161
120, 620
289, 333
389, 080
517,918
648, 349
799, 501
929, 068
1, 239, 015
2, 556, 361
1, 602, 554
906, 119
498, 994
398,612
183, 978
122,411
85, 041
68, 967
48,401
37, 976
33, 817
29, 428
24, 333
94, 140
54, 584
38, 491
54, 851
37, 939
27, 161
20, 428
13, 956
8,838
7,139
16, 933
6,519
4,494
2,706
693
480
1,346
867
1,044
15, 559, 471
211,711
11,939
40, 712
97,616
131,519
493, 498
Personal
exemp-
tion 3
(14)
2, 036, 496
4,495
8,875
35, 196
124, 234
250, 272
285, 185
329, 853
364, 430
403, 735
423, 735
515, 217
948, 533
517, 270
257, 335
126, 786
88, 306
34, 176
19, 603
12, 033
8,762
5,536
3,950
3,236
2,610
2,003
6,561
2,938
1,685
1,900
1,015
597
381
224
124
90
172
46
24
12
2
1
2
1
1
6, 827, 639
286, 480
45, 646
75, 883
131, 354
140, 304
679, 667
6,267,054 16,052,969 7,507,307 2,441,208 1,616,306 58
Credit for
depend-
ents *
(15)
787, 727
422
657
4,889
17, 751
56,306
65, 874
77, 896
89, 642
108, 901
124, 952
164, 331
326, 992
216, 874
109, 371
46, 079
30, 502
11,294
6,161
3,821
2,585
1,734
1,272
1,072
802
630
2,068
986
518
606
326
200
129
89
43
29
55
18
6
5
1
1
1
3
2, 263, 626
77, 584
9,864
17, 567
31, 728
40, 838
177, 582
Income and
victory tax
on 1943 in-
come '
(16)
196, 026
74
379
1,238
5,924
14,753
28, 754
45, 232
65. 763
84, 720
123, 495
280, 960
192, 723
120, 574
74, 054
65, 488
33, 401
24, 488
18, 052
15, 571
11,465
9,374
8,723
7,966
7,050
29, 366
19, 850
15,636
24, 984
19, 214
14, 890
11,828
8,459
5,571
4,647
11,742
4,724
3,568
2,102
592
418
1,081
458
836
1, 616, 306
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
165
Table ^.—Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
fFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A lo (est.)--
Form 1040:
Under 0.5 (est.)
0.5 imder 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)_ -..
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1,75 under 2 (est.).... *.
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 mider 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 Cest.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25imder 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90imder 100
100 under 150
150 under 200
200 under 250__
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: i'
Form 1040A m (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 imder 1 (est.)
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
Separate returns of husbands and wives 20
Men
Number of
returns
(17)
638, 423
11, 043
13, 100
22, 167
24, 401
31,915
43, 998
69, 215
70, 349
81,016
86, 582
110, 192
203, 874
117, 190
63, 313
38, 728
38, 666
24, 300
18,079
14, 546
12,338
9,119
7,980
6,824
5,800
6,397
19, 797
13, 308
8,998
10,450
5,638
3,514
2,210
1,464
1,015
762
1,775
599
240
116
128
66
70
30
9
6
2
1, 728, 746
32, 806
12, 077
21 4, 614
(22)
49, 633
1, 778, 379
Net income
(18)
1, 133, 208
3,388
8,616
19, 440
27, 459
44, 054
71, 702
111, 632
149, 654
192, 947
227, 150
317, 132
658, 982
436, 816
267, 600
182, 995
211, 460
157, 423
135, 141
123, 551
117,116
95, 724
91,821
85, 194
78, 184
78, 272
343, 433
296, 984
245, 983
360, 117
251, 401
191,924
142, 770
109, 143
85, 871
72, 066
212, 622
102, 839
53, 283
31, 549
43, 847
24, 825
42, 305
26, 448
10, 674
10, 073
4,432
13, 231
5,540
7, 706, 919
9,969
3,452
2,660
(22)
16, 124
7, 723, 044
Personal
exemption 3
(19)
323, 054
1,386
6,130
11,203
14, 265
18, 779
29, 313
38, 299
51, 027
60, 666
73, 022
101, 430
204, 432
123, 657
66, 973
41, 196
41, 281
25, 643
19, 153
15, 586
13, 432
9,838
8,604
7,395
6,320
6,019
21, 749
16, 013
10, 212
11,906
6,439
4,020
2,629
1,683
1,173
874
2,033
687
275
135
148
63
83
29
7
7
1
1, 397, 168
19, 684
6,015
3,640
(22)
29,402
1, 426, 660
Credit for
dependents^
(20)
Income and
victory tax
on 1943
income '
(21)
156, 470
30
579
986
2,242
4,529
6,623
10, 033
11,338
16, 038
18, 652
26, 272
62, 303
32, 498
17, 881
12, 773
11,264
7,378
5,206
4,246
3,950
2,868
2,633
2,255
1,940
1,897
6,872
4,914
3,323
3,957
2, 193
1,328
814
558
378
304
638
223
89
47
55
15
24
12
2
2
(13)
435, 629
1,633
265
292
(22)
2,190
437, 819
131, 921
448
522
1,780
2,638
4,776
8,764
13, 992
19, 340
25, 646
29, 965
42, 356
90, 116
63, 505
42, 253
30, 200
38, 004
30, 588
28, 746
27, 390
27, 240
23, 348
23, 469
22, 689
21, 662
23, 092
109, 467
109, 129
101, 132
165, 526
128, 491
106, 024
83, 281
66, 837
54, 525
47, 397
148, 367
76, 426
41, 009
25, 483
36, 185
20, 307
33, 640
19, 470
8,205
9,078
3,131
9,304
4,985
2, 180, 836
2, 180, 836
For footnotes, see pp, 252-254.
166
STATISTICS OF INCOME FOR 1943, PART 1
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13
106-114]
[Net income classes and money figures in thousands of dollars]
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
-48
49
.60
-51
Net income classes
(1)
Separate returns of husbands and wives 20— Continued
Women
Number of
returns
(22)
58
Taxable individual returns with net
income:
Form 1040A '» (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75underl (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.) '-.
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
lOimderll (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
■50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500imder 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: '^
Form 1040A 10 (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total, nontaxable individ-
ual returns with net in-
come.
Total, individual returns
with net income (51-|-57).
598, 285
113, 651
118, 299
147, 588
161,369
161,814
152,611
125, 796
86, 273
54, 172
37, 451
26, 783
34, 751
16, 085
14, 542
10, 704
12,511
9,087
6,970
5,648
4,425
3,337
2,784
2,467
2,040
1,669
6,324
3,313
2,093
2,418
1,265
765
440
309
223
146
365
145
45
36
24
16
19
7
3
Net income
(23)
1,929,070
91, 227
16,419
21 4, 885
(22)
(22)
846, 613
33, 369
74, 294
129,981
181,394
222, 386
246, 981
235, 373
182, 350
127, 838
97, 930
76, 969
111,975
60, 233
61,219
50, 893
68, 833
58, 831
52, 219
47, 825
41, 988
35, 034
31,957
30,811
27, 451
24, 164
109, 079
73, 747
57, 113
83, 294
56, 320
41, 736
28, 433
23, 065
18,896
13, 834
43, 775
24, 952
9,896
9,870
8,191
7,152
11,717
5,735
3,168
Personal
exemption ■
(24)
2, 218
3,682
113,074
2, 042, 144
36, 084
4,732
2,725
(22)
(22)
44, 071
3, 838, 856
358, 971
3,261
16, 791
37, 454
49, 722
53, 905
53, 376
^6, 618
36, 500
23, 739
18, 725
12,816
18, 264
9,174
7,437
5,297
5,735
3,908
4,028
2,447
1,953
1,537
1,291
1,155
1,093
823
3,330
1,818
1,162
1,383
738
459
274
177
163
99
229
102
37
22
20
15
17
4
2
Credit for
dependents'
(25)
Income and
victory tax
on 1943
income '
(26)
786, 074
54, 736
7,139
2,906
(22)
(22)
65, 321
46, 457
377
1,364
3,021
3,946
4,909
5, 455
5,032
4,223
3,462
2,385
2,446
3,386
1,951
1,941
1,035
1,216
746
846
468
496
320
291
247
263
190
739
408
316
357
182
114
83
53
46
26
63
38
4
5
6
4
4
4
2
(.3)
98, 930
3.919
(22)
(22)
257
427
85, 652
5,677
10, 949
18, 293
26, 416
34, 000
39, 357
38, 668
29, 962
21,481
16, 648
13, 524
19,889
11,032
11,815
10, 437
15,052
13, 451
9,780
11,994
11,006
9,519
9,015
8,993
8,205
7,707
37, 204
28, 548
24, 333
39, 309
29, 304
23, 378
16, 796
14, 026
12, 106
9,096
30, 280
18, 139
7, 835
7,783
6.467
5,963
9,450
4,161
1,590
1, 867
3,192
829, 352
829, 352
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
167
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp 6-13
106-114] •
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A 'o (est.)
Form 1040:
UnderO.5 (est.)
0..5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.).
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est)._
15 under 20 (est.)
20 under 25
25 under .30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300-under400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 imder 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: '^
Form 1040A m (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
Community property returns^
Men
Number
of returns
(27)
349, 205
21 1,226
21 3, 133
21 4, 834
21 7, 504
12, 052
42,139
83, 941
81,586
64, 431
44, 306
40, 087
49, 067
29, 237
16, 534
12, 099
21, 465
14, 673
11,046
8,745
7,240
6,726
5,315
4,435
3, 742
2,948
9,697
3, 862
2,236
2,477
1,254
677
427
294
205
152
298
109
40
21
21
11
7
3
949, 511
21 1, 262
21 4, 206
(22)
(22)
21 6, 418
955, 929
Net
income
(28)
680,912
397
2,107
4,258
8, 639
16,807
69, 705
157,767
173, 271
152,352
115,818
115,438
158, 337
109, 725
69, 800
57, 391
117,814
94, 845
82, 536
74, 232
68, 781
70, 509
61, 048
55, 396
50, 496
42, 732
167, 194
85, 937
61,035
85, 176
55, 799
36, 865
27, 623
21, 946
17, 392
14, 395
35, 956
18, 367
8,818
5,599
7,029
5,130
4,256
2,363
4,970
3, 276, 964
1,358
(22)
(22)
2,550
3, 279, 514
Personal
exemption 3
(29)
209, 523
408
1,490
2,651
3,853
6,542
24, 173
46, 301
44,924
35, 089
24, 371
22, 657
27, 337
16, 051
8,751
6,648
11,909
8,002
6,028
4, 734
3,761
3,624
2,874
2. 404
2,066
1,607
5,380
2,241
1,330
1, 535
765
444
286
194
138
99
199
82
26
16
16
9
5
2
2
540, 549
2,215
(22)
(22)
3,623
544, 172
Credit for
dependents*
(30)
88, 388
24
409
391
1,234
2,460
4,095
11,686
16, 564
15, 421
9,886
9,267
11,424
7,753
3,988
2,800
5, ,337
3,777
3,050
2,318
2,120
1,891
1,533
1,329
1,099
830
2,692
1,181
699
763
427
248
149
98
65
49
102
35
14
5
3
7
(13)
1
2
215,611
340
(22)
(22)
216, 236
Income and
victory tax
on 1943
income '
(31)
75, 974
34
81
342
784
1, 760
8,913
21, 557
24, 244
22, 051
17,529
18, 178
26, 401
19, 227
12, 990
11,110
24, 228
20, 556
19, 146
17, 844
17,437
18. 515
16, 706
15,692
14,809
13, 415
55, 941
32, 747
25, 746
39, 936
29, 004
20, 706
16, 394
13, 582
11, 154
9,501
25, 027
13, 690
6,744
4,285
5,607
3,607
3, 037
1,194
4,472
761, 898
761, 8^8
For footnotes, see pp. 252-254.
168
STATISTICS OF INCOME FOR 1943, PART 1
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
FFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in tiiousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A 'o (est.)
Form 1040:
Under 0.5 (est.)
0..5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7under8 (est.)._
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25under30
30 under 40
40 under 50
50 under 60 -
60 under 70
70 under 80
80 under 90
90 under 100-_
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750 _
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000-.
3,000 under 4,000
4,000 under 5,000
5,000 and over
Community property returns 20 — Continued
Women
Number
of returns
(32)
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: 12
Form 1040A i" (est.)-
Form 1040:
Under 0.5 (est.)-.
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
327, 725
(22)
21 3, 737
21 4, 329
2' 7,178
14, 455
43, 326
84, 455
80,538
67, 486
44, 232
39, 018
49, 072
28,512
17, 299
12,172
20,817
14,536
11,099
8,451
7, 339
6,702
5,128
4,435
3,625
3,019
9,422
3,666
2, 092
2, 296
1, 158
610
350
243
152
128
252
71
35
15
17
8
6
1
3
Net
income
(33)
930, 179
2' 2, 145
2' 3, 799
(22)
21 6, 487
936, 666
632, 479
(22)
2,448
3,844
8,171
20,188
71, 593
158,721
170,931
159, 787
115, 689
112,325
157,870
107, 003
73, 301
57, 872
114,322
94, 053
83, 041
71, 648
69, 702
70, 268
58, 915
55, 413
48, 925
43, 783
162, 247
81, 659
57, 102
78, 868
51, 544
33, 261
22, 623
18, 120
12, 847
12, 107
30, 639
12,095
7,774
4,077
5,788
3,773
3,581
•787
3,529
Personal
exemption 3
(34)
3, 165, 085
1,105
1,<
(22)
2,506
3, 167, 591
196, 635
(22)
1,906
2,389
4,293
8,951
26, 813
53, 565
52, 221
43, 517
32, 624
25, 270
32, 631
19, 058
11,266
8,100
13,643
9,433
7,428
5,605
4,862
4, 444
3,416
2,981
2,462
2,062
6,311
2,513
434
,540
795
404
247
170
101
94
171
48
23
9
12
4
4
1
3
589, 875
1,287
2, 203
(22)
Credit for
dependents*
(35)
52, 920
(22)
170
509
521
1,755
2,761
4,447
7, 593
7,527
4,228
4,218
4,730
3, 223
1,578
908
2,169
1,541
1,057
882
737
688
511
449
446
299
973
394
227
235
120
70
52
32
14
18
31
7
7
5
1
1
(13)
(13)
Income and
victory tax
on 1943 in-
come '
(36)
108, 144
(22)
437
131
3,836
593, 711
108, 759
75, 276
(22)
107
308
729
2,080
9,075
21. 501
24,171
23, 459
17,787
17,902
26, 672
19, 192
1.3, 717
11,200
23,721
20,557
19, 534
17, 383
17, 771
18, 545
16, 226
15,857
14, 573
13, 834
54, 465
31,417
24, 308
37. 307
27, 026
18, 540
13, 480
11,148
8,258
8,030
21,421
8,946
5,792
3,146
4,544
2,573
2, 432
390
3,176
727, 606
727, 606
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
169
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
(For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13'
106-114]
[Net income classes and money figures in thousands of dollars]
58
Heads of families
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A w (est.)-
Form 1040:
UnderO.5 (est.)
0.5under0.75 (est.)..
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.) _
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5under4 (est.)
4 imder 4.5 (est.)
4.5 under 5 (es^t.)
5 under 6 (est.)
6 under 7 (est.)..
7 underS (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under II (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
sounder 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: '2
Form 1040A i» (est.)
Form 1040:
Under 0.5 (est.)
0.5 underO.75 (est.)
, 0.75 under 1 (est.)
land over (est.)
Total, nontaxable individ-
ual returns with net income.
Total, individual returns
with net income (51+57).
Single men and married men not living with wives
Number of
returns
(37)
681, 978
21 2, 027
10,826
18, 657
29, 039
32, 905
37, 314
44, 553
45, 352
37, 967
35, 278
45, 234
79, 602
44, 986
17,816
13, 485
11,265
5, 670
3,696
2,857
2,240
1,326
1,038
873
717
656
2,092
1,145
650
734
350
196
124
100
55
25
88
27
11
5
5
4
1, 212, 970
38, 990
10,312
2' 4, 7-19
(22)
(22)
Net
income
(38)
1, 190, 606
727
7,243
16, 325
32, 800
45, 342
60, 587
83, 695
96, 058
89, 945
92, 536
130, 574
256, 959
167, 016
74, 995
63, 982
61, 293
36, 711
27, 663
24, 206
21, 251
13, 960
11,951
10, 859
9,663
9,511
36, 048
25, 506
17, 726
25, 188
15, 592
10, 676
8,012
7, 453
4,651
2,360
10, 596
4,f87
2,392
1,354
1,827
1,805
1,730
2, 813, 961
15, 127
3,270
2,715
(22)
(22)
Personal
exemp-
tion 3
(39)
818, 374
2,055
12, 128
21, 943
34, 033
38, 559
44, 137
52, 974
53, 711
44, 737
41, 892
53, 767
94, 907
53, 567
21,015
16,110
13, 481
6,742
3,572
3,430
2,675
1,573
1,241
1,046
851
781
2,493
1,366
773
873
414
233
149
118
66
30
105
32
13
6
6
5
1, 445,
55, 271
22, 578
1,268,241 2,836,538 1,511,680
46, 788
11,986
5,509
(22)
(22)
Credit for
depend-
ents <
(40)
212, 125
45
1,186
2,567
4,221
4,908
5,030
8,055
8,598
7,640
7,960
9,494
19, 479
11,498
3,906
3,098
' 2,864
1,330
750
700
506
308
252
205
161
171
496
266
143
160
80
60
29
25
11
5
24
14
5
1
1
(13)
Incomeand
victory tax
on 1943
income '
(41)
318, 368
65, 694
10, 625
2,191
778
(22)
(22)
14, 113
332, 482
65, 242
33
64
249
680
1,588
3, 374
6,016
8, 34f
8,768
9,913
15,336
32, 336
23, 220
11,276
10, 408
10, 722
7,005
8,672
5,321
4,936
3,388
3,065
2,900
2,657
2, 783
11,432
9,449
7,272
11,54]
7,912
5,834
4,704
4,487
2,959
1,505
7,433
3.360
1,758
1, 129
1,552
1,566
1,560
333, 750
333, 750
For footnofpo spp pn 252-254
758454—50 12
170
STATISTICS OF INCOME FOR 1943, PART 1
Table 3. — Individual returns with net income, 194S, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
FFor description ofitems and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Heads of families— Continued
Single women and married women not living with husbands
Number of
returns
(42)
Net
income
(4=3)
Personal
exemp-
tion 3
(44)
Credit for
depend-
ents *
(46)
Income and
victory tax
on 1943
income '
(46)
Taxable individual returns with net
income:
Form 1040A lo (est.)
Form 1040:
Under 0.5 (est.)
0.5imder 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 imder 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
Sunder 3.5 (est.)
3.5 imder 4 (est.)
4imder4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 imder 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300--- '--
300 under 400
400 under 500
500 under 750
750 under 1,000.-
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: '^
Form 1040A '» (est.)
' Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total, nontaxable individ-
ual returns with net in-
come.
Total, individual returns
with net income (51+57).
1,014,986
21 3, 322
16,512
35, 150
56, 725
78, 694
65, 415
57, 277
36, 702
24, 401
17,263
16,077
20. 643
8,938
5,526
4.052
4,315
2,751
1,785
1,516
1,159
665
617
508
431
309
1,091
565
354
390
167
96
65
39
19
16
34
15
5
1
3
2
1
1, 478, 603
59, 306
11,398
21 7, 056
21 1,357
(22)
79, 931
1, 558, 63-i
1, 485, 193
977
10, 934
31,210
64, 087
108, 544
105, 855
107, 312
77. 836
57, 781
45, 176
46, 270
66, 121
33, 309
23,143
19, 063
23, 641
17,792
13, 327
12, 838
11,029
6,992
7,077
6,340
5,818
4,473
18, 731
12,626
9,668
13, 375
7,443
5,244
4,204
2,858
1,593
1,521
4,025
2, .584
1,078
262
1,103
866
543
1,021
2, 480, 884
28, 975
3,910
3,889
1,137
(22)
38, 936
2, 519, 820
1, 217, 983
3,405
18, 661
39, 894
65, 098
91, 581
76, 990
67,426
43,334
28, 861
20, 328
18, 993
24,447
10, 639
6,632
4,846
5,103
3,261
2,116
1,782
1,379
781
733
607
508
363
1,281
669
418
463
194
115
77
45
23
19
41
18
6
1
4
2
1
1,759,130
71, 167
12,816
8,316
1,628
(22)
103, 045
1,862,175
173
1,950
3,399
4,791
6,498
5,769
6,181
5, 22S
3,486
2,516
2,122
2,908
1,218
1,041
647
663
409
283
284
171
107
129
97
96
47
166
(13)
(13)
271, 697
14, 629
1,104
934
285
(22)
17,237
288, 933
61,678
36
141
582
1,551
4,368
6,473
8,357
7,087
5,954
5,124
5.708
8,770
4.883
3,565
3,112
4,260
3,47b
2,823
2,837
2,608
1,704
1,826
1.701
1,619
1,340
5.970
4,688
3,980
6,106
3,722
2,883
2,450
1,746
990
1,010
2,828
1,930
764
218
934
605
425
553
193, 364
193,364
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
171
Table 3. — Individual returns with net income, 194S, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
[For description of items and classifications, and methods of tabulating and estimatinfj data, see pn. 6-13,
106-114] - i-i .
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Not heads of families
Single men and married men not living with wives
Number
of returns
(47)
Net
income
(48)
Personal
exemp-
tion 3
(49)
Credit for
depend-
ents <
(50)
Income
and
victory-
tax on 1943
income '
(51)
Taxable individual returns with net
income:
Form 1040A m (est.)
Form 1040:
UnderO.5 (est.)
0.5 under 0.75 (est.)
0.75 underl (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (e.st.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.1
8 under9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
sounder 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: 12
Form 1040A " (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 underl (est.)
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
2, 813, 482
16,303
168, 243
172,485
146,154
134, 903
126, 004
107, 543
90, 664
81, 153
60, 044
96, 281
203, 833
lf)5, 573
51,350
29, 686
28, 476
15,318
10, 528
7,775
5,882
3,705
2,890
2, 324
2,124
1,816
5, 598
3,446
2, 134
2, 353
1,222
748
443
343
211
151
389
121
67
26
28
15
16
5
2
1
1
4, 086, 202
6,066
105, 682
150, 168
164, 212
185, 299
204, 979
201, 107
192, 477
192, 898
157,548
278, 488
657, 466
392, 767
216, 893
140, 288
155,448
98, 910
78, 654
65, 839
55, 820
38, 809
33,174
29, 007
28, 653
26, 289
96, 474
76, 742
58, 268
80, 975
54, 281
40, 897
28, 551
25, 599
17, 895
14, 295
46, 536
20, 924
14, 927
7,128
9,447
6,588
10, 152
4,268
2,628
1,609
2,120
1,406,741
7,517
84, 410
86, 745
74, 629
68, 448
64,153
54, 778
45, 914
41,199
31,081
48, 939
103, 767
53, 821
26, 139
15,018
14,477
7,750
5,360
3,976
2,960
1,860
1,482
1,182
1,079
912
2,850
1,751
1,083
1,182
622
379
222
175
106
78
196
62
34
13
14
7
8
3
1
1
1
82, 637
52
1,711
3,743
3,267
3, 535
4,400
4,809
4,016
2,690
2,159
4,590
9,723
4,426
2,166
1,055
1,303
557
424
274
219
133
112
87
91
84
233
176
101
124
67
59
22
30
14
13
23
15
4
1
2
4, 501, 859
8, 563, 450
2, 263, 125
139, 214
751, 276
162, 828
21 5, 156
187, 855
54, 187
2,783
375, 638
82, 926
3,548
659
474
919, 260
244, 825
462, 113
11, 270
513,001
234
4,144
12,872
19, 085
24, 941
30, 132
31,383
31,623
32, 843
27, 791
50, 755
123, 884
77, 659
44, 323
29,841
34, 791
23, 217
19, 660
16, 982
15, 035
10, 775
9,634
8,628
8,876
8,613
33. 583
30, 540
25,413
38, 819
28, 622
23, 055
17,020
15, 982
11,652
9,527
32, 713
15, 747
11, 765
5,789
7,408
5,196
8,498
3,063
2,351
1,448
1,797
1, 540, 713
5, 421, 119
8, 808, 275
2, 725, 237
150, 485
1, 540, 713
For footnotes, see pp. 252-254.
172
STATISTICS OF INCOME FOR 1943, PART 1
Table 3. — Individual returns with net income, 194^. by taxable and nontaxable
returns, by net income classes, and by sex and family relaiion^hip: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
[For description of items and classifications, and methods of tabulating and estiniatin;; data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Not heads of families— Connnued
Single women and married women not liviTig with husbands
Number
of returns
(52)
Net
income
(63)
Personal
exemp-
tion 3
(64)
Credit for
depend-
ents *
(55)
Income
and
victory
tax on 1943
mcome '
(56)
Taxable individual returns with net
income:
Form 1040A lo (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25imder 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 imder 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 imder 5 (est.)
5 under 6 (est.)
6 under 7 (est.)..
7imder8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40.
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
to under 100
100 under 150
150 imder 200
200 under 260
250 under 300
300 under 400
400 imder 500
500 under 750
750 under 1,000
1,000 under 1,500-..
1,500 under 2,000
2,000 under 3.000
3,000 under 4.000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: '^
Form 1040A lo (est.)
Form 1040:
Under 0.5 (est.) .._
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net inpomp c.';i-i-';7l.
4, 362, 779
47, 480
266, 248
360, 209
363, 006
290, 065
198, 388
142, 544
85, 762
58, 779
37, 770
35, 949
54,923
29,481
20, 287
9,816
14, 283
9,426
6,980
5,212
4,105
2,834
2.158
1,820
1,754
1,336
4,611
2,677
1,629
1,831
928
557
329
215
144
104
308
92
38
20
25
15
18
5
4
672, 034
205, 706
21 8, 684
(22)
(22)
886, 967
7,313,912
5, 696, 572
17,836
168, 371
316,318
406, 794
397, 637
320, 275
265, 438
181, 136
139, 237
98, 917
103, 598
175, 933
110, 079
86, 376
46, 686
78. 233
60, 988
52, 134
44,161
38, 943
29, 700
24, 823
22, 716
23,644
19, 361
79, 452
59, 573
44, 505
63, 219
41, 247
30, 427
21,266
16, 049
12, 206
9,825
36, 844
15,515
8,441
5,378
8,621
6,746
10, 622
4,367
5,058
2,030
9, 406, 297
229, 269
71, .'>72
4,749
(22)
(22)
2,181,390
23,080
133, 571
181, 277
182, 676
145, 996
100, 137
71, 858
43,370
29, 502
19, 175
18, 211
27, 794
14, 687
10, 210
4,908
7,186
4,759
3,522
2,616
2,087
1,432
1,089
923
894
670
2,300
1,348
819
917
466
279
165
107
71
52
156
46
19
10
13
3, 219, 808
73, 339
263
1,896
4,845
4,807
4,755
3,129
3,034
1,933
808
686
517
897
416
256
45
277
237
185
155
60
101
60
49
69
42
134
108
59
91
54
42
16
14
6
12
17
9
1
3
1
1
4
(13)
103, 433
336,017
103, 295
4,600
(22)
(22)
306, 038
9, 712, 335
444, 262
3,604,070
12, 465
1,053
736
(22)
(22)
14, 396
670, 099
487
7,201
28,362
47, 959
54,323
47, 492
42, 143
30, 087
24, 116
17, 736
19,111
33, 569
22, 012
17, 885
10, 049
17,684
14, 385
13,117
11,459
10, 638
8,282
7,196
6,872
7,391
6,400
27, 787
23,783
19, 501
30, 364
21,816
17, 256
12,686
9,937
7,824
6,524
26, 034
11,819
6,601
4,397
6,910
5,829
8,882
3,574
4,491
1,064
1,433,197
117,829 I 1,433,197
58
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
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174
STATISTICS OF INCOME FOR 1943, PART 1
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176
STATISTICS OF INCOME FOR 1943, PART 1
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186
STATISTICS OF INCOME FOR 19 43, PART 1
Table 4-B. — Taxable fiduciary returns with net income, 194S, by net income classes
specific source of income and
[For description of items and classifications, and
[Net income classes and money
Net income classes >
(1)
Ntimber
of retm'ns
(2)
Sources of income
Dividends
from do-
mestic and
foreign
corpora-
tions 23
(3)
Interest "
Bank de-
posits,
notes,
mortgages,
corpora-
tion bonds
W
Government obligations
Partially
tax-
exempt "
(subject to
surtax only)
(6)
Taxable '«
(subject to
normal tax,
surtax, and
victory tax)
(6)
Taxable fiduciary returns with net
income:
Under 0.5..-
0.5 under 0.75
0.75 imder 1
1 under 1.25
1.25 under 1.5
1.5 under 1.75
1.75 under 2
2 under 2.25
2.25 under 2.5
2.5 under 2.75
2.75 under 3
3 under 3.5
3.5 under 4
4 under 4.5
4.5 under 5
5 under 6
6 under 7
7 under 8
8vmder9
9 under 10
10 under 11
11 under 12
12 under 13
13imderl4
14 under 15
15 under 20
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100underl50
150imder200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000..-
1,000 under 1,500.
1,500 under 2,000 -
2,000 under 3,000.
3,000 under 4,000.
4,000 under 5,000.
5,000 and over
Total
Taxable fiduciary returns with no net
income. 11
Grand total
23, 879
12, 584
8,665
6,390
4,917
3,857
3,157
2,761
2,404
1,963
1,704
2,790
2,219
1,843
1,589
2,485
1,895
1,384
1,183
888
783
713
518
498
421
1,394
877
494
592
335
159
132
85
68
51
127
39
16
12
95, 903
1,253
97, 156
33, 480
13, 040
9,629
8,343
8,781
6,398
5,907
5,674
6,132
4,521
4,135
7,107
7,205
5, 644
6,581
10,214
9,402
8,291
7,076
5,740
6,416
5,036
4,591
5,205
4,191
17, 853
14, 301
8,592
13, 171
10, 271
5,855
5,883
3,316
4,132
2,646
12, 585
4,077
2,388
1,406
1,269
2,746
1,837
320
601
194
201
6,016
13, 446
5,045
3,586
2,791
2,315
1,880
1,807
1,486
1,450
1,210
1,049
1,720
1,744
1,215
1,134
1,887
1,714
1,673
1,160
1,022
860
750
714
728
724
1,959
1,597
1,111
1,418
1,103
545
276
431
235
397
1,029
269
157
188
2
49
7
4
5
(13)
318, 401
6,996
325, 397
63, 893
1,492
1,620
640
431
334
252
190
223
174
159
133
128
294
171
188
155
237
250
182
173
122
106
105
181
125
96
342
449
171
169
113
31
24
24
48
(13)
(13)
(13)
(13)
8,173
120
2,379
780
585
404
356
281
261
260
255
189
172
286
271
211
195
346
311
290
199
199
188
181
111
163
121
410
422
208
265
157
110
54
92
45
42
148
51
11
28
6
14
52
32
(13)
11, 152
150
11, 302
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
187
and returns with no net income in aggregate: Number of returns, amount of each
deduction, and net income.
method of tabulating data, see pp. 6-13]
figures in thousands of dollars]
Sources of income— Continued
Net pain
Net gain
from sales
of capital
assets 2'
from sales
of property
other than
capital
assets 28
Rents and
royalties 2"
(profit)
Business
profits 30
Partner-
ship
profit 31
Income
from fidu-
ciaries 32
Other
income
Total
income
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(lA)
2,532
66
5,978
2,006
531
974
562
63, 576
1
1,935
107
4,104
1,255
561
664
611
28,742
2
1,762
72
3,288
1,243
414
632
603
22, 146
3
1,614
61
3,032
1,156
244
336
393
18, 707
4
1,501
64
2,424
1,355
269
275
376
17, 967
6
1,370
53
2,183
1,192
211
258
246
14, 262
6
1,226
46
1,863
943
232
251
234
12, 994
7
1,262
26
1,597
860
333
220
230
12, 121
8
1,387
44
1,631
1,057
243
199
130
12, 687
9
1,093
30
1,599
888
414
222
291
10, 591
10
974
27
1,152
733
198
213
206
8,987
11
1,932
61
2, 903
1,458
935
515
399
17,673
12
1,802
56
2,056
1,430
582
340
297
15, 955
13
1,549
50
1,790
1,185
464
299
339
12, 934
14
1,486
34
1,521
1,076
563
279
369
13, 392
15
2,925
67
2,841
2,147
1,451
582
391
23,089
16
2,667
42
2,232
1,812
835
611
451
20, 327
17
2,321
40
1,614
1,291
888
410
329
17, 328
18
2,044
24
1,783
1,505
1,246
353
310
15, 874
19
1,687
141
1,429
1,121
698
290
331
12, 777
20
1,678
54
1,133
863
798
396
192
12, 683
21
1,515
35
1,106
939
1,234
191
334
11,426
22
1,104
24
987
741
762
216
170
9,601
23
1,586
32
844
614
726
204
252
10, 481
24
1,625
5
743
779
727
304
180
9,495
25
5,501
63
3,285
2,346
3,497
1,154
757
37, 168
26
3,509
64
1,910
1,909
3,646
1,056
704
29, 565
27
2,836
(13)
1,697
1,338
2,105
871
277
19, 205
28
3,993
38
2,249
1,257
3,988
1,273
676
28, 395
29
3,445
6
1,190
1,661
3,245
289
433
21, 913
30
2,019
1
532
568
1,691
289
190
11, 832
31
1,994
5
768
437
2,310
326
114
12, 192
32
1,768
4
150
583
1,157
643
137
8,196
33
1,330
4
608
831
894
536
40
8,702
34
1,132
(13)
78
947
1,024
6
142
6,423
35
6,726
425
1,020
2,265
274
61
23, 623
8,751
36
2,078
'""Oi)'""
439
247
1,671
(13)
10
37
1,227
(13)
611
139
267
8
4,708
4,186
4,085
3,998
2,601
4,197
4,312
38
961
104
383
880
"" 3
233
39
1,461
1
872
474
1
40
1,181
(13)
3
'"" 2
3
41
680
3
42
2,569
'""(li)
1,172'
15"
89
43
3,684
(13)
22
1
44
2,060
1
2,266
45
6,614
i
5,716
6,027
46
47
48
49
97, 238
1,445
66,844
45, 359
44, 676
15, 795
12,001
683, 876
SO
322
24
1,787
156
140
140
193
11, 619
51
97, 660
1,468
67, 632
45, 615
44,716
16, 936
12, 194
695, 395
52
188
STATISTICS OF INCOME FOR 1943, PART 1
Table 4-B. — Taxable fiduciary returns with net income, 1943, by net income classes
specific source of income and
[For description of items and classifications, and
[Net income classes and money
Net income classes '
(1)
Deductions
Net loss
from sales
of capital
assets '*
(15)
Net loss
from sales
of property
other than
capital
assets "
(16)
Business
loss 30
(17)
Taxable fiduciary returns with net income:
Under 0.5
0.5 under 0.75
0.75 under 1 —
1 under 1.25 ^.-:.
1.25 under 1.5
1.5 vmder 1.75 -..
1.75 under 2 - .--
2 under 2.25 -
2.25 under 2.5
2.5 under 2.75
2.75 under 3 -..
3 under 3.5
3.5 under 4
4 imder 4.5_. -
4.5 under 5
5 under 6
6 under 7. -
7 under 8
8 under 9 .--
9 imder 10
10 under 11
11 under 12-
12 under 13
13 under 14
14 under 15
15 under 20-
20 imder 25
25 under 30
30 under 40
40 imder 50
60 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000--.
1,000 under 1,500-
1,500 under 2,000-
2,000 under 3,000.,
3,000 under 4,000-
4,000 under 5,000.
5,000 and over
(IS)
541
202
146
114
118
97
95
90
72
87
51
118
86
90
72
107
74
89
65
50
50
46
43
43
17
78
75
46
63
31
17
9
6
7
5
17
7
1
Total
Taxable fiduciary returns with no net income ".
Grand total.
2,928
440
3,368
(13)
99
31
23
23
21
34
15
14
32
10
5
7
59
12
19
60
21
49
23
8
13
7
13
3
130
101
7
15
28
14
1
4
(13)
(13)
(13)
(18)
1,008
63
1,071
54
122
35
22
21
16
12
19
19
8
20
27
40
50
16
38
22
13
20
43
20
29
18
11
27
40
62
24
47
12
45
22
37
4
23
28
1,072
16
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
189
and returns with no net income in aggregate: Number of returns, amount of each
deduction, and net income — Continued
method of tabulating data, see pp. 6-13 J
figures in thousands of dollars]
Deductions— Continued
Balance
income "
Amount
distribut-
able to
benefi-
ciaries
Net income
(taxable
to the
fiduciary)
Partner-
ship loss "
Interest
paid 38
Taxes
paid "
Other
deduc-
tions "
Total
deduc-
tions
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
27
472
1,933
4,308
7,434
56,142
49, 832
6,310
1
6
327
1,003
2,083
3,775
24, 967
17,211
7,756
2
9
226
740
1,467
2,646
19, 500
11, 987
7,513
3
4
204
627
1,203
2,198
16, 509
9,362
7,147
4
6
173
519
1,034
1,892
16, 075
9,347
6,728
5
5
158
472
824
1,607
12,654
6, 403
6,251
6
11
108
335
732
1,308
11, 686
6,777
6,909
7
16
105
339
668
1,252
10, 869
5,023
5,846
8
6
162
370
637
1,297
11, 390
5,682
6,708
9
11
93
301
554
1,065
9,526
4,377
6,148
10
2
54
224
434
789
8,198
3,299
4,899
11
17
172
423
734
1,498
16, 174
7,132
9,042
12
19
128
386
841
1,559
14, 396
6,109
8,288
13
9
95
335
636
1,226
11, 707
3,895
7,813
14
3
191
344
532
1,175
12, 217
4,681
7,536
15
11
204
603
1,204
2,227
20,862
7,261
13, 601
16
2
201
444
850
1,615
18, 712
6,420
12, 293
17
3
230
466
732
1,582
15, 746
5,383
10, 363
18
3
173
339
816
1,439
14, 435
4,422
10,013
19
1
145
262
485
994
11, 784
3,360
8,424
20
9
154
300
418
964
11, 720
3,525
8,195
21
3
120
234
459
898
10, 528
2,331
8,197
22
1
359
209
333
964
8,637
2,176
6,462
23
26
118
231
475
916
9,565
2,850
6,715
24
6
102
268
390
812
8,683
2,585
6,098
25
SO
387
814
1,286
2,785
34, 383
10, 347
24, 036
26
23
410
591
1,087
2,348
27, 217
7,695
19, 622
27
21
426
404
613
1,542
17, 663
4,136
13, 527
28
4
331
612
1,132
2,204
26, 191
6,812
20, 379
29
1
130
402
742
1,345
20, 569
5,626
14, 943
30
165
275
30fi
811
11, 022
2,408
8,613
31
6'
96
248
291
673
11, 519
2,980
8,540
32
5
218
225
190
685
7,511
1,201
6,310
33
(13)
76
153
291
532
8,170
2,404
6,766
34
9
69
157
195
458
5,965
1,129
4,835
35
11
597
490
878
2,020
21, 603
6,264
15, 339
36
7
139
155
200
593
8,158
1,403
6,755
37
(13)
148
180
326
654
4,063
470
3,583
38
112
166
92
377
3,809
453
3,356
39
14
114
82
216
3,870
657
3, 313
40
68
45
190
307
3,692
201
3,491
41
2
8
77
93
2,509
3
2,506
42
267
39
63
375
3,822
379
3,443
43
35
130
1
16
3
9
1
62
16
12
100
114
149
22
101
4,198
2,117
5,694
5,926
162
175
180
2,163
4,036
1,942
6,514
3,763
44
45
46
47
48
49
354
8,286
16, 809
31, 077
61, 534
622, 341
246, 576
375, 766
50
42
1,207
1,185
1,207
4,160
15 7,359
8,022
H663
61
396
9,493
17,994
32,285
65, 695
16 629, 701
254, 597
18 376, 103
62
190
STATISTICS OF INCOME FOR 1943, PART 1
Table 5. — Individual returns and taxable fiduciary returns, 1943, hy taxable and
nontaxable returns, by net income classes, and by returns with net gain or with net
loss from sales of capital assets; also aggregates for returns with no net income:
Number of returns, net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short-term capital gain or loss, net
long-term capital gain or loss, and net capital loss carried over from 1942
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes '
(1)
Returns with net gain from sales of capital assets
Number of
returns
(2)
Net gain
from sales
of capital
assets 27
(item 4,
Sch. B,
Form 1040,
and Sch. E,
Form 1041,
or item
6 (a), p. 1,
Form 1040,
and item
7(a), p. 1,
Form 1041)
(col. 4+6
minus col.
5, 7, and 8)
(3)
Short-term «
(before carry-over)
Net short-
term
capital
gain
(item 1,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(4)
Net short-
term
capital
loss
(item 1,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(6)
Long-
term"
Net long-
term
capital
gain
(item 2,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(6)
Taxable individual and fiduciary re-
turns:
With net income:
Forms 1040 and 1041:
Under 0.5 (est.)---
0.5 under 0.75 (est.)
0.75 under 1 (est.)-
1 under 1.25 (est.)-
1.25 under 1.5 (est.)
1.5 under 1.75 (est.) -
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)-
2.75 under 3 (est.)-
3 under 3.5 (est.)-
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)— .-
5 under 6 (est.)-
6 under 7 (est.)-
7 under 8 (est.)- -
8 under 9 (est.)- -
9 under 10 (est.)-
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.) ---
14 under 15 (est.)- --_
15 under 20 (est.)
20 under 25.
25 under 30 --
30 under 40—
40 under 50
50 under 60—
60 under 70
70 under 80—
80 under 90_
90 under 100-
100 under 150
15, 514
15, 354
19, 867
20, 961
24,506
27, 841
34, 552
32, 746
35, 009
32, 699
37, 460
58, 301
41, 967
27, 241
24, 063
35, 370
26, 083
20, 204
17, 653
14, 171
11, ]29
9,210
7,887
6,963
6,090
21, 393
12, 786
8,662
10, 100
5,565
3,322
2,019
1,451
1,001
744
1,839
3,641
6,199
7,540
7,884
9,957
11, 152
13, 807
13, 622
15, 533
13, 974
14, 286
29, 866
24, 434
19, 370
18, 742
31, 408
27, 753
24, 648
23,257
21, 212
17, 256
14, 761
13, 601
12,828
13, 491
51, 400
35, 794
28,858
42, 912
31, 783
22, 651
18, 082
14, 076
12, 692
9,845
41, 906
526
725
699
1,165
1.759
1,662
1,989
1,574
3,311
2,095
2,199
4,312
4,244
4,095
4,608
6,840
6,643
5,832
5,420
5,096
3,620
3,453
3,077
2,389
3,072
12, 107
7,164
5,292
7,107
4,214
2,693
2,165
1,666
871
665
3,906
25
65
89
92
56
55
37
325
286
129
105
151
183
156
138
111
119
925
624
320
540
540
292
215
118
239
138
457
3,735
4,760
6.992
7,102
8,439
9,733
11, 994
12, 245
13, 182
12, 113
12, 401
25, 933
20, 540
16, 664
14, 675
26, 158
22, 162
19, 777
18, 998
16, 869
14, 391
12, 102
11, 199
10, 967
10, 922
42, 665
30, 758
25, 475
37, 988
29, 339
21, 061
16, 786
12, 972
12, 294
9,692
39, 350
For footnotes, see pp. 252-264.
STATISTICS OF INCOME FOR 194 3, PART 1
191
Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and
nontaxable returns, by net income classes, and by returns with net gain or with net
loss from sales of capital assets; also aggregates for returns with no net income:
Number of returns, net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short-term capital gain or loss, net
long-term capital gain or loss, and net capital loss carried over from 1942 — Con.
[For description of Items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes «
(1)
Returns with net gain from sales of capital assets— Continued
Number of
returns
(2)
Net gain
from sales
of capital
assets 2?
(item 4,
Sch. B,
Form 1040,
and Sch. E,
Form 1041,
or item
6(a),p.l,
Form 1040,
and item
7(a), p. 1,
Form 1041)
(col. 4+6
minus col.
5, 7, and 8)
(3)
Short-term "
(before carry-over)
Long-
term "
Net short-
term
capital
gain
(item 1,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(4)
Net short-
term
capital
loss
(item 1,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(5)
Net long-
term
capital
gain
(item 2,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(6)
37
Taxable individual and fiduciary re-
turns—Continued
With net income— Continued
Forms 1040 and 1041— Con.
150 under 200.
641
284
145
152
76
85
42
22
7
7
1
3
24,504
13, 973
8,976
12, 957
11, 095
21, 204
21, 153
11, 371
4,252
11, 797
442
6,557
1,283
768
745
244
249
97
43
1,146
107
170
116
61
32
4
79
12
9
23, 729
13,467
8,414
13, 004
10, 864
21, 321
21, 183
10, 264
4,195
11,806
442
6,555
37
f18
200under250
38
39
250 under 300
39
40
300 under 400 - -
40
41
400 under 500
41
4?
500 imder 750
4?
43
750 under 1,000 .
43
44
1,000 under 1,500
44
45
1,500 under 2,000--
45
46
2,000 under 3,000
46
47
3,000 under 4,000
47
48
4,000 under 5,000
2
48
49
5,000 and over .
49
Total, taxable returns
with net income.
"With no net income n (est.)
Total, taxable returns
(50+51).
Nontaxable individual returns. Form
1040:
With net income '^ (est.)
60
61
673, 178
(M)
867, 300
(22)
132, 728
(23)
7,260
(22)
766,667
(22)
50
51
62
674, 162
868, 408
132,979
7,260
767, 657
52
63
27, 952
21 7, 302
15, 094
9,027
2,542
1,318
14
311
12, 672
8,218
53
54
With no net income " (est.)—
Total, nontaxable re-
turns.
Grand total (52+55)...-
64
65
35, 254
24, 122
3,860
325
20, 890
65
56
709, 416
892, 530
136,839
7,585
788,447
66
For footnotes, see pp. 252-254.
192
STATISTICS OF INCOME FOR 19 43, PART 1
Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and
nontaxable returns, by net income classes, and by returns with net gain or with net
loss from sales of capital assets; also aggregates for returns with no net income:
Number of returns, net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short-term capital gain or loss, net
long-term capital gain or loss, and net capital loss carried over from 1942 — Con.
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
10&-114]
[Net income classes and money figures in thousands of dollars]
Net income classes '
(1)
Returns with net gain
from sales of capital
assets — Contiaued
Long-
term <2 —
Contiaued
Net long-
term
capital
loss
(item 2,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(7)
Net
capital
loss
carried
over from
1942 "
(item 3,
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(8)
Returns with net loss from sales of
capital assets
Number of
returns
(9)
Net loss
from sales
of capital
assets after
statutory
limita-
tions 3«
(item 6(a),
p. 1, Form
1040 and
item 7(a),
p. 1, Form
1041)
(10)
Net loss
from sales
of capital
assets before
statutory
limitation
(item 5,
Sch. B,
Form 1040,
and Sch.
E, Form
1041) (col.
13+15-1-16
minus
col. 12
and 14)
(11)
Taxable individual and fiduciary re-
turns:
With net income:
Forms 1040 and 1041:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.) -.
1 under 1.25 (est.)..
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)..
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 imder 3.5 (est.).
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 imder 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100-.
100 under 150
165
93
10
42
11
50
81
72
214
107
52
211
157
191
266
239
360
318
284
217
176
246
198
108
94
394
258
455
247
232
88
106
73
45
39
106
392
177
76
330
218
153
47
125
721
72
173
76
137
143
237
1,026
407
513
772
385
396
392
339
298
292
2,052
1,346
1,133
1,396
997
623
539
371
288
236
789
14, 691
10, 803
13,817
15, 459
15, 081
17, 196
19, 089
18, 833
21, 472
17, 130
18, 147
29, 887
22, 464
16, 609
12, 851
19, 717
14, 342
11,605
9,833
8,442
6,634
5,154
4,710
4,175
3,665
12, 786
7,947
6,245
6,059
3,255
2,022
1,270
878
590
438
1,049
8,993
5,628
7,755
8,505
5,906
7,810
7,418
6,730
8,408
6,949
7,158
12, 493
9,165
6,713
5,865
9,440
7,310
6,222
5,490
4,812
3,870
3,123
2,808
2,451
2,128
7,818
5,152
3,480
4,086
2,264
1,406
936
646
437
339
800
16, 348
7,474
12, 634
11,888
8,564
11, 954
11, 904
9,749
13, 091
11, 980
10, 404
25, 977
21,312
10, 654
11,304
20, 370
17, 906
14,919
12, 390
15, 360
10, 688
10, 390
9,678
6,735
6,303
25, 846
17,806
12, 866
16, 674
9,618
6,510
4, 815
3,622
2,674
2,018
7,481
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
193
Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and
nontaxable returns, by net income classes, and by returns with net gain or with net
loss from sales of capital assets; also aggregates for returns with no net income:
Number of returns, net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short-term capital gain or loss, net
long-term capital gain or loss, and net capital loss carried over from 1942 — Con,
IFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
10&-114]
[Net income classes and money figures In thousands of dollars]
Net income classes i
(1)
Returns with net gain
from sales of capital
assets— C ontinued
Returns with net loss from sales of
capital assets— Continued
Long-
term <2—
Continued
Net
capital
loss
carried
over from
1942 "
(item 3,
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(8)
Number of
returns
(9)
Net loss
from sales
of capital
assets after
statutory
limita-
tions 34
(item 6(a),
p. 1, Form
1040 and
item 7(a),
p. 1, Form
1041)
(10)
Net loss
from sales
of capital
assets before
statutory
limitation
(item 5,
Sch. B,
Form 1040,
and Sch.
E, Form
1041) (col.
13+15+16
minus
col. 12
and 14)
(11)
Net long-
term
capital
loss
(item 2,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(7)
37
Taxable individual and fiduciary re-
turns—C ontinued
With net income— Continued
Forms 1040 and 1041— Con.
150 under 200 --
1
9
318
140
110
259
14
135
61
27
60
10
337
110
71
76
46
42
15
7
1
1
1
273
85
61
62
39
37
14
6
(13)
1
1
2,281
699
633
1,141
783
978
81
23
(13)
2
2
37
38
200 under 250
6
11
(13)
38
39
250 under 300
39
40
300 under 400
40
41
400 under 500
41
4?
500 under 750
(13)
A9.
43
750 under 1,000
43
44
1,000 under 1,500
3
44
45
1,500 imder 2,000..-
45
46
2,000 under 3,000
46
47
3,000 under 4,000
47
48
4,000 under 5,000
48
49
6,000 and over
1
1
1,678
49
Total, taxable returns
with net income.
With no net income " (est.)-
Total, taxable returns
(50+51).
Nontaxable individual returns, Form
1040:
With net income '' (est.) . .
60
51
6,044
(")
18, 792
(M)
394,053
315,698
191,083
5,634
437, 707
11,327
60
51
62
6,053
18, 814
399, 761
196, 716
449,034
52
53
1
4
106
193
21 6, 513
21 7, 448
1,663
4,871
1,424
12, 220
53
64
With no net income ^ (est.)
Total, nontaxable re-
turns.
Grand total (62+55)....
64
65
5
298
13, 961
6,434
13,644
55
£6
6,058
19, 112
413, 712
203, 151
462, 678
56
For footnotes, see pp. 262-254.
194
STATISTICS OF INCOME FOR 19 43, PART 1
Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and
nontaxable returns, by net income classes, and by returns with net gain or with net
loss from sales of capital assets; also aggregates for returns with no net income:
Number of returns, net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short-term capital gain or loss, net
long-term capital gain or loss, and net capital loss carried over from 1942 — Con.
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes i
(1)
Returns with net loss from sales of capital assets — Continued
Short-term "
(before carry-over)
Net short-
term
capital
gain
(item 1,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(12)
Net short-
term
capital
loss
(item 1,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(13)
Long-term *'
Net long-
term
capital
gain
(item 2,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(14)
Net long-
term
capital
loss
(item 2,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(15)
Net
capital
loss
carried
over from
1942 "
(item 3,
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(16)
Taxable individual and fiduciary re-
turns:
With net income:
Forms 1040 and 1041:
Under 0.5 (est.)...
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)...
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.).
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.).
8 under 9 (est.)
9 under 10 (est.).
10 under 11 (est.).
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.).
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40.
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100...
100 under 150...
160
241
128
208
44
26
89
280
274
98
3
227
1,003
175
257
383
627
626
289
347
330
183
251
236
142
910
662
394
539
405
261
164
130
92
52
169
631
233
1,696
1,123
359
959
733
4,064
1,165
2,812
573
1,537
3,828
822
235
1,742
2,598
1,074
673
1,954
1,549
682
540
670
575
1,528
1,703
1,302
1,499
810
528
646
233
399
175
449
554
90
205
150
98
84
164
1,210
474
330
65
328
271
872
108
658
1,045
496
585
587
387
374
376
305
391
1,582
1,187
903
1,301
742
621
454
323
311
216
872
14, 439
6,166
9,256
9,729
6,052
9,520
9,987
6,316
9,174
8,089
9,181
14, 677
14, 246
7,034
8,472
12, 949
9,458
10, 820
7,617
8,030
6,397
6,295
4,924
4,385
4,081
14, 092
10, 854
6,896
8,792
5,243
3,627
2,505
1,970
1,156
1,094
2,096
1,992
1,406
1,915
1,393
2,295
1,585
1,436
859
3,501
1,508
718
10, 319
4,512
3,845
2,961
6,720
7,522
4,147
4,974
6,310
3,458
3,970
4,841
2,221
2,181
12, 718
7,096
5,965
8,224
4,712
3,238
2,282
1,873
1,421
1,016
6,978
For footnotes, see pp. 252-254,
STATISTICS OF INCOME FOR 1943, PART 1
195
Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and
nontaxable returns, by net income classes, and by returns with net gain or with net
loss from sales of capital assets; also aggregates for returns with no net income:
Number of returns, net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short-term capital gain or loss, net
long-term capital gain or loss, and net capital loss carried over from 194^ — Con.
FFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
' 106-114]
[Net income classes and money figures in thousands of dollars]
Returns with net loss from sales of capital assets-
-Continued
Short-term "
(before carry-over)
Long-term <'
Net
capital
loss
carried
over from
1942 "
(item 3,
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(16)
N
et income classes i
(1)
Net short-
term
capital
gain
(item 1,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(12)
Net short-
term
capital
loss
(item 1,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(13)
Net long-
term
capital
gain
(item 2,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(14)
Net long-
term
capital
loss
(item 2,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(15)
v
Taxable ii
tm-ns— C
With]
Fc
idividual and fiduciary re-
)ontinued
aet income— Continued
rms 1040 and 1041— Con.
150 under 200
38
12
26
49
46
12
227
175
18
26
19
8
22
8
3
369
84
168
91
83
12
3
1
4
1,300
225
189
750
423
685
25
13
1.160
296
520
505
471
308
37
3
1
37
?8
200 under 250 -
38
30
250 under 300 -
39
40
300 under 400 -
40
41
400 under 500
41
4?
500 under 750-
42
4?
750 under 1,000
43
44
1 000 under 1,500 — - -
44
15
1 500 under 2 000
45
46
2000 under 3,000 ...
2
2
46
47
3000 under 4,000 - .. ...
47
48
4 000 imder 5,000 -
48
41)
6,000 and over
1,343
235
49
60
61
Total, taxable returns
with net income.
With no net income " (est.)
Total, taxable returns
(60+51).
10, 584
290
42,603
1,000
19, 535
693
280, 572
8,423
144,651
2,787
50
61
62
10, 873
43,603
20, 128
288,995
147, 438
52
fi?
Nontaxab
1040:
With
With
e individual returns, Form
net income " (est.)
41
319
27
250
1,246
9,244
164
3,015
63
64
aonet income " (est.)—
108
64
66
Total, nontaxable re-
turns.
108
360
276
10,490
3,179
65
66
Grand total(52+55)
10, 981
43, 963
20,406
299,485
150, 617
66
For footnotes, see pp. 252-254.
196
STATISTICS OF INCOME FOR 19 43, PART I
Table 5-A. — Individual returns, 194S, by taxable and nontaxable returns, by net
income classes, and by returns with net gain or with net loss from sales of capital
assets; also aggregates for returns with no net income: Number of returns, net gain
from sales of capital assets, net loss from sales of capital assets before and after
statutory limitation, net short-term capital gain or loss, net long-term capital gain
or loss, and net capital loss carried over from 1942
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Returns with net gain from sales of capital assets
Number
of returns
(2)
Net gain
from sales
of capital
assets "
(item 4,
Sch. B,
or item
6(a), p. 1,
Form 1040)
(col. 4+6
minus col.
5, 7, and 8)
(3)
Short-term "
(before carry-over)
Net short-
term cap-
ital gain
(item 1,
col. 4(a),
Sch. B,
Form
1040)
(4)
Net short-
term cap-
ital loss
(item 1,
col. 4(b),
Sch. B,
Form
1040)
(5)
Long-
term *^
Net long-
term cap-
ital gain
(item 2,
col. 4(a),
Sch. B,
Form
1040)
(6)
Taxable individual returns:
With net income:
Form 1040:
Under 0.5 (est.)
0.5 imder 0.75 (est.).
0.75 under 1 (est.)...
1 imder 1.25 (est.)...
1.25 under 1.5 (est.).
1.5 under 1.75 (est.).
1.75 under 2 (est.).-.
2 under 2.25 (est.)...
2.25 under 2.5 (est.).
2.5 under 2.75 (est.).
2.75 under 3 (est.)...
3 under 3.5 (est.)
3.5 under 4 (est.)
4imder 4.5 (est.)
4.5 under 5 (est.)
Bunder 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)....
lltmder 12 (est.)....
12 under 13 (est.).--
13underl4 (est.)....
14 under 15 (est.)
15 under 20 (est.)....
20 under 25
25 under 30
30 under 40
40 under 50
60 under 60
60 under 70--
70 under 80--
80 under 90.
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750.
750 under 1,000
1,000 under 1,500....
«i 5, 061
11, 568
17. 233
18, 933
22, 908
26, 557
33, 507
31, 768
34. 120
32, 047
36, 852
57. 234
41. 121
26, 517
23, 453
34, 365
25, 304
19, 604
17, 116
13, 786
10, 775
8,912
7,663
6,717
5,862
20, 722
12, 396
8,396
9,822
6,385
3,239
1,940
1,401
969
711
1,749
617
273
137
146
70
83
38
19
1,109
3,264
5,778
6,270
8,456
9,781
12, 681
12, 261
14, 146
12, 880
13, 313
27, 933
22, 633
17, 820
17, 256
28,483
25, 086
22, 327
21,212
19, 626
15, 579
13, 246
12, 496
11, 242
11,866
45, 899
32, 285
26,022
38, 919
28,338
20, 632
16, 088
12,318
11,261
8,713
36, 180
22, 426
12, 746
8,016
11,496
9,914
20, 624
18,684
7,687
261
526
504
987
1,602
1,519
1,841
1,426
3,158
1,973
2,063
4,030
4,009
3,831
4,412
6,446
6,315
6, 603
6,228
4,865
3,410
3,218
2,899
2,233
2,780
11,072
6,663
4,761
6.674
3,773
2,411
2,023
1,439
851
510
3,655
1,260
623
463
244
249
95
39
5
35
39
96
21
51
86
80
52
64
33
295
279
107
101
148
178
149
138
105
111
893
516
309
636
633
292
213
114
175
135
440
170
116
61
27
4
79
12
9
940
2,830
5,334
5,591
7,025
8,456
10, 853
11,041
11, 902
11,097
11, 535
24, 205
18, 933
14, 338
13, 335
23, 565
19, 784
17, 724
17, 090
16, 367
12. 884
10, 777
10,260
9,487
9,566
38, 038
27, 697
23,099
34, 357
26, 294
19, 188
14. 885
11,405
10, 919
8,612
33, 774
21,672
12,385
7,734
11, 527
9,680
20, 642
18, 603
7,712
For footnotes, see p. 252-254.
STATISTICS OF INCOME FOR 194 3, PART 1
197
Table 5-A. — Individual returns, 194S, by taxable and nontaxable returns, by net
income classes, and by returns with net gain or with net loss from sales of capital
assets; also aggregates for returns with no net income: Number of returns, net gain
from sales of capital assets, net loss from sales of capital assets before and after
statutory limitation, net short-term capital gain or loss, net long-term capital gain
or loss, and net capital loss carried over from 1942 — Continued
FFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
m
66
Net income classes
(1)
Taxable individual returns— Con.
Witli net income — Continued
Form 1040— Continued
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000 -.
5,000 and over
Total, taxable individ-
ual returns vs^ith net
income.
With no net income. Form 1040 »
(est.).
Total, taxable individ-
ual returns (50-|-51).
Nontaxable individual returns. Form
1040:
With net income '2 (est.).
With no net income " (est.)-
Total, nontaxable re-
turns.
Grand total (52+55)...,
Returns with net gain from sales of capital assets— Con.
Number
of returns
(2)
637,110
(22)
638, 004
27, 952
2' 7, 302
35, 254
673, 258
Net gain
from sales
of capital
assets 2'
(item 4,
Sch.B,
or item
6(a), p. 1,
Form 1040)
(col. 4-h6
minus col.
5, 7, and 8)
(3)
2,191
6,283
442
6,557
770, 062
(22)
770, 849
15, 094
9,027
24, 122
794, 970
Short-term "
(before carry-over)
Net short-
term cap-
ital gain
(item 1,
col. 4(a),
Sch. B,
Form
1040)
(4)
121,844
(22)
122, 092
2,542
1,318
125, 953
Net short-
term cap-
ital loss
(item 1,
col. 4(b),
Sch. B,
Form
1040)
(5)
6,891
(22)
6,891
14
311
325
7,217
Long-
term "
Net long-
term cap-
ital gain
(item 2,
col. 4(a),
Sch. B,
Form
1040)
(6)
2,241
6,293
442
6,555
677, 658
(22)
678, 213
12, 672
8,218
20, 890
699, 103
51
52
56
For footnotes, see pp. 252-254.
198
STATISTICS OF INCOME FOR 1943, PART 1
Table 5- A. — Individual returns, 19 48, by taxable and nontaxable returns, by net
income classes, and by returns with net gain or with net loss from sales of capital
assets; also aggregates for returns with no net income: Number of returns, net gain
from sales of capital assets, net loss from sales of capital assets before and after
statutory limitation, net short-term capital gain or loss, net long-term capital gain
or loss, and net capital loss carried over from 19^2 — Continued
fFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13.
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Returns with net gain
from sales of capital as-
sets— Continued
Long-
term **-
Con.
Net long-
term capi-
tal loss
(item 2,
col. 4(b),
Sch. B,
Form
1040)
(7)
Net capital
loss carried
over from
1942 «
(item 3,
Sch. B,
Form
1040)
(8)
Returns with net loss from sales
of capital assets
Number of
returns
(9)
Net loss
from sales
of capital
assets after
statutory
limita-
tion "
(item 6(a),
p. 1, Form
1040)
(10)
Net loss
from sales
of capital
assets be-
fore statu-
tory limi-
tation
(item 5,
Sch. B,
Form
1040) (col.
13+15-1-16
minus col.
12 and 14)
(11)
Taxable individual returns:
With net Income:
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)...
1 under 1.25 (est.).. .
1.25 under 1.5 (est.).
1.5 under 1.75 (est.).
1.75 under 2 (est.)...
2 under 2.25 (est.)...
2.25 under 2.5 (est.).
2.5 under 2.75 (est.).
2.75 under 3 (est.)...
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
Sunder 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
Sunder 9 (est.)
9 under 10 (est.)
10 under 11 (est.)....
11 under 12 (est.)....
12 under 13 (est.)....
13 under 14 (est.)....
14 under 15 (est.)....
15 under 20 (est.).--
20 under 25
25 under 30..
30 under 40
40 under 50
50 under 60.
60 under 70
70 under 80.
80 under 90
80 under 100.
100 under 150
ISO under 200..
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
760 under 1,000
1,000 under 1,500
56
85
7
39
7
46
75-
42
213
104
45
210
154
186
266
234
358
315
284
199
176
245
198
108
93
385
256
455
244
231
88
106
68
45
39
104
19
269
158
112
('»)
('•)
67
680
35
154
12
103
109
192
997
375
478
721
339
362
355
328
265
277
1,933
1,303
1,074
1,331
965
688
501
343
288
236
705
316
140
110
248
10
135
46
22
13, 140
10, 144
13,348
15, 118
14. 772
16, 946
18, 864
18, 616
21, 287
16, 964
18, 021
29,647
22,292
16, 436
12, 708
19, 511
14, 170
11, 475
9,709
8,333
6,539
6,073
4,647
4,111
3,625
12, 641
7,826
6,182
5,975
3,209
1,998
1,260
871
681
431
1,029
329
109
68
76
45
40
15
7
8,452
5,426
7,609
8,391
5,788
7,714
7,323
6,640
8,336
6,862
7,108
12, 375
9,079
6,623
5,793
9,333
7,236
6,133
5,425
4,762
3,821
3,077
2,765
2,408
2,112
7,740
5,077
3,433
4,023
2,233
1,389
927
639
429
334
783
266
84
51
62
38
35
14
6
14, 793
7,042
12, 243
11,374
8,100
11, 687
11,518
9,478
12, 860
11,718
10, 247
25, 488
21, 020
10, 350
11,043
19, 918
17, 677
14, 568
12, 225
15, 154
10, 528
10, 135
9,436
6,527
6,234
24, 928
16, 934
12,602
16, 340
9,394
6,398
4,701
3,596
2,562
1,968
5,154
2,151
697
533
1,141
778
972
81
23
For footnotes, see pp. 262-254.
STATISTICS OF INCOME FOR 19 43, PART 1
199
Table 5-A. — Individual returns, 194S, by taxable and nontaxable returns, by net
income classes, and by returns with net gain or with net loss from sales of capital
assets; also aggregates for returns with no net income: Number of returns, net gain
from sales of capital assets, net loss from sales of capital assets before and after
statutory limitation, net short-term capital gain or loss, net long-term capital gain
or loss, and net capital loss carried over from 1942 — Continued
(For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
lOfr-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Returns with net gain
from sales of capital as-
sets—Continued
Returns with net loss from sales
of capital assets— Continued
Long-
term <s—
Con.
Net capital
loss carried
Over from
1942 <3
(item 3,
Sch. B,
Form
1040)
(8)
Number of
returns
(9)
Net loss
from sales
of capital
assets after
statutory
limita-
tion »<
(item 6(a),
p. 1, Form
1040)
(10)
Net loss
from sales
of capital
assets be-
fore statu-
tory limi-
tation
(item 5,
Sch. B,
Form
1040) (col.
13+15+16
minus col.
12 and 14)
(11)
Net long-
term capi-
tal loss
(item 2,
col. 4(b),
Sch. B,
Form
1040)
(7)
4<;
Taxable individual returns— Con.
With net income— Continued
Form 1040— Continued
1,500 under 2,000
fO
10
1
1
(13)
1
(13)
2
45
4fi
2,000 under 3,000
4R
47
3,001 under 4,000
47
48
4,000 under 5,000 - .
48
49
6,0(X) and over. . . . .
1
1
1,578
49
Total, taxable individ-
ual returns with net
income.
With no net income, Form 1040 "
(est.).
Total, taxable individ-
ual returns (50+51).
Nontaxable individual returns, Form
1040:
With net income " (est.)
SO
51
5,805
(»)
16, 744
(M)
387, 191
« 6, 149
188, 156
5,194
423, 796
8,906
50
61
52
6,805
16, 760
392,340
193, 349
432, 702
52
fi3
1
4
106
193
« 6, 513
21 7, 448
1,563
4,871
1,424
12, 220
63
64
With nonet income 'i (est) — -
Total, nontaxable re-
turns.
Grand total (52+55).—
64
55
5
298
13, 961
6,434
13,644
66
S6
5,810
17, 058
406,301
199, 783
446,345
66
For footnotes, see pp. 252-254.
200
STATISTICS OF INCOME FOR 1943, PART 1
Table 5-A. — Individual returns, 1943, by taxable and nontaxable returns, by net
income classes, and by returns with net gain or with net loss from sales of capital
assets; also aggregates for returns with no net income: Number of returns, net gain
from sales of capital assets, net loss from sales of capital assets before^ and after
statutory limitation, net short-term capital gain or loss, net long-term capital gain or
loss, and net capital loss carried over from 194^ — Continued
fFor descriotion of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Taxable individual returns:
With net income:
Form 1040:
Under 0.6 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)...
1 under 1.25 (est.)...
1.25 under 1.5 (est.).
1.5 under 1.75 (est.).
1.75 under 2 (est.)...
2 under 2.25 (est.)...
2.25 under 2.5 (est.).
2.5 under 2.75 (est.).
2.75 under 3 (est.)...
3 under 3.5 (est.) —
3.5 under 4 (est.) —
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)...
llimder 12 (est.)...
12 under 13 (est.)...
13 under 14 (est.)...
14 under 15 (est.)...
15 under 20 (est.)...
20 under 25
25 under 30
30 under 40
40imder 50
sounder 60
60 under 70
70 under 80
80imder90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500...
Eeturns with net loss from sales of capital assets— Con.
Short-term "
(before carry-over)
Net short-
term capi-
tal gain
(item 1,
col. 4(a),
Sch. B,
Form
1040)
(12)
146
232
125
206
42
25
84
278
271
97
2
223
996
173
256
347
625
620
287
347
329
183
249
236
142
709
658
393
536
403
260
163
130
92
51
168
37
12
26
49
46
12
Net short-
term capi-
tal loss
(item 1,
col. 4(b),
Sch. B,
Form
1040)
(13)
505
199
1,668
1,095
340
941
711
4,040
1,145
2,797
560
1,482
3,793
748
207
1,698
2,568
1,069
649
1,938
1,518
661
524
656
573
1,494
1,684
1,250
1,460
798
519
641
233
399
170
448
180
172
18
26
19
8
22
Long-term "
Net long-
term capi-
tal gain
(item 2,
col. 4(a),
Sch. B,
Form
1040)
(14)
518
54
198
138
80
77
153
1,186
454
323
59
294
265
851
94
644
1,037
413
560
578
356
358
373
282
391
1,563
1,171
872
1,286
721
608
454
323
310
216
664
368
83
168
91
83
12
3
1
Net long-
term capi-
tal loss
(item 2,
col. 4(b),
Sch. B,
Form
1040)
(15)
13,415
5,927
9,072
9,464
5,865
9,381
9,744
6,149
9,049
7,959
9,097
14, 376
14, 055
6,879
8,325
12, 761
9,330
10, 556
7,522
7,874
6,301
6,168
4,777
4,316
4,037
13, 496
10, 199
6,780
8,578
5,088
3,580
2,467
1,951
1,148
1,062
2,025
1,227
225
188
750
418
682
25
13
Net capital
loss carried
over from
1942 «
(item 3,
Sch. B,
Form
1040)
(16)
1,538
1,202
1,826
1.160
2,018
1,468
1,301
752
3,391
1,382
653
10, 147
4,434
3,747
2,862
6,450
7,441
3,975
4,900
6,267
3,394
3,847
4,757
2,073
2,157
12, 209
6,881
5, 837
8,124
4,632
3,167
2,209
1,865
1,417
1,004
3,512
1,149
296
521
505
471
305
37
3
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
201
Table 5-A. — Individual returns, 1943, by taxable and nontaxable returns, by net
income classes, and by returns with net gain or with net loss from sales of capital
assets; also aggregates for returns with no net income: Number of returns, net gain
fro'm sales of capital assets, net loss from sales of capital assets before and after
statutory limitation, net short-term capital gain or loss, net long-term capital gain or
loss, and net capital loss carried over from 1942 — Continued
IFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
55
56
Net Income classes
(1)
Taxable individual returns — Con.
With net income— Continued
Form 1040— Continued
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individ-
ual returns with net
income.
With no net income. Form 1040 "
(est.).
Total, taxable individ-
ual returns (50-)-51) .
Nontaxable individual returns. Form
1040:
With net income '2 (est.)
With no net income " (est.)
Total, nontaxable re-
turns.
Grand total (52+55)....
Returns with net loss from sales of capital assets— Con.
Short-term «
(before carry-over)
Net short-
term capi-
tal gain
(item 1,
col. 4(a),
Sch. B,
Form 1040)
(12)
10, 265
268
10, 533
108
108
10, 641
Net short-
term capi-
tal loss
(item 1 ,
col. 4(b),
Sch. B,
Form
1040)
(13)
41, 635
42, 541
41
319
360
42, 901
Long-term <'
Net long-
term capi-
tal gain
(item 2,
col. 4(a),
Sch. B,
Form
1040)
(11)
18, 738
549
19, 287
27
250
278
19, 565
Net long-
term capi-
tal loss
(item 2,
col. 4(b),
Sch. B,
Form
1040)
(16)
1,343
273, 644
6,986
280, 630
1,246
9,244
10, 490
291, 120
Net capital
loss carried
over from
1942 "
(item 3,
Sch. B,
Form
1040)
(16)
235
137, 521
1,830
139, 351
164
3,015
3,179
142, 530
56
For footnotes, see pp. 252-254.
758434 — 50-
-14
202
STATISTICS OF INCOME FOR 1943, PART 1
Table 6. — Individual returns with net income of $6,000 and over, 1943, showing
by net income classes
[For description of items and classifications, and
[Net income classes and money
Net income classes
(1)
Sunder 6 (est.)...
6 under 7 (est.)...
7 under 8 (est.)...
8 under 9 (est.)...
9 under 10 (est.)..
10 under 11 (est.).
11 under 12 (est.).
12 under 13 (est.).
13 underl4 (est.).
14 under 15 (est.).
15 under 20 (est.).
20 under 25
25 under 30
30 under 40
40 under 50
sounder 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250imder300
300 under 400
400 under 500
500 under 750
750 under 1,000.-.
1,000 under 1,500.
1,500 under 2,000.
2,000 under 3,000.
3,00C under 4,000.
4,000 under 6,000.
5,000 and over
Total. 3, 490, 247
Government obligations owned at end of year
Total
(col. 3+6)
(2)
213, 974
181,828
159, 567
155, 431
132, 428
114,886
100, 996
104, 647
80, 671
86,228
351, 640
251, 744
211, 208
276, 956
188, 933
136, 936
103, 512
82, 370
55, 569
47, 514
142, 423
72, 014
52, 503
25. 131
40, 578
21,894
41,438
24,298
8,126
4,239
4,752
4,005
9,498
2,310
Partially tax- exempt
Total
(col. 4+5)
(3)
92, 561
85, 165
74, 718
64, 866
59, 104
49, 009
47,589
40, 736
37, 748
37, 142
169, 799
101, 648
82, 190
106, 992
65, 318
52, 218
35,997
24, 627
15, 670
13, 368
33, 690
23,521
19.017
3,551
3,702
3,654
4,048
864
525
6
1, 349, 054
United
States
savings
bonds and
Treasury
bonds is-
sued prior
to Mar. 1,
1941
(4)
82, 456
79, 318
69,292
59, 756
53, 626
45, 085
43, 692
38, 731
34, 806
34, 759
160, 632
95, 727
77, 941
101,050
60, 9C0
49, 868
31, 841
22, 641
16, 162
12, 985
31, 907
22, 087
18, 117
3,534
3,398
3, 653
4,027
739
525
5
1, 258, 303
Obligations
of instru-
mentalities
o( the
United
States
issued prior
to Mar. 1,
1941, other
than Fed-
eral land
banks,
Federal in-
termediate
credit
banks, or
joint stock
land banks
(6)
10, 106
5,847
5,426
5,110
5,478
3,924
3,897
2,006
2,942
2,383
9,168
5,921
4.249
5,942
4,418
2,350
4,156
1,986
477
383
1,783
1,434
900
18
303
(13)
20
126
90, 750
Taxable
Total
(col. 7+8)
(6)
121,413
96, 663
84, 849
90, 565
73,323
65, 877
53.407
63,911
42,923
49, 086
181,841
150,096
129,018
169. 964
123,615
84, 719
67, 515
57, 743
39, GOO
34. 146
108, 733
48, 492
33, 487
21, 579
36, 877
18, 240
37, 390
23,434
7,601
4,234
4,762
4,006
9,485
2,310
2, 141, 193
For footnotes, see pp. 262-254.
STATISTICS OF INCOME FOR 1943, PART 1
203
■partially tax-exempt and taxable Government obligations owned and interest received,
'and by type of obligation
methods of tabulating and estimating data, see pp. 6-13, 106-114]
''figures in thousands of dollars]
Government obliga-
tions owned at end
Interest received or accrued during the year "
of year-
Continued
Taxable— Continued
Partially tax-exempt
Taxable
Other obli-
Obligations
of instru-
Other obli-
gations is-
sued on or
mentalities
of the
United
States issued
prior to
Mar. 1,1941,
other than
Federal
land banks,
Federal in-
termediate
credit banks,
or joint
stock land
banks *«
gations is-
sued on or
' United
States
after Mar.
1, 1941, by
the United
Total ««
United
States
United
States
after Mar.
1, 1941, by
the United
savings
i bonds is-
sued on
or after
Mar. 1,
1941
States or
any instru-
mentality
thereof,
including
Treasury
notes is-
sued on or
(col. 10-j-
13)
Total »
(col. 11-1-
12)
savmgs
bonds and
Treasury
bonds is-
sued prior
to Mar. 1,
1941 «
Total
(col. 14-1-
15)
savings
bonds is-
sued on or
after
Mar. 1,
1941
States or
any instru-
mentality
thereof,
including
Treasury
notes is-
sued on or
after Dec.
1, 1940
after Dec.
1, 1940
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
1 88, 922
32,491
6,287
3,174
2,569
605
3,113
2,460
653
1
( 69, 405
27,258
5,195
3,020
2,642
378
2,175
1,590
585
2
59,857
24,991
4,759
2,867
2,270
597
1,892
1,342
649
3
66, 180
34, 385
3,766
2,092
1,914
178
1,674
1,164
520
4
47, 752
25, 571
3,313
1,989
1,760
228
1,325
787
638
5
i 48, 010
17,866
2,963
1,615
1,426
190
1,347
903
444
6
35, 356
18, 051
2,518
1,432
1,256
175
1,087
761
325
7
39, 520
24, 391
2,534
1,401
1,285
116
1,133
761
372
8
; 28, 162
14, 762
2,527
1,445
1,315
130
1,082
610
471
9
■ 31, 867
17, 219
2,360
1,274
1,174
100
1,086
742
344
10
121, 559
60, 282
9,223
5,268
4,792
476
3,954
2,562
1,402
11
92, 022
58, 073
7,498
3,741
3,369
372
3,757
2,546
1,212
12
69, 798
59, 220
6,232
2,973
2,738
235
3,259
2,215
1,046
13
: 99, 524
70, 440
8,443
4,180
3,831
349
4,263
2,777
1,486
14
65, 833
57, 782
5,268
2,792
2,518
274
2,466
1,607
959
15
46, 839
37, 880
4,122
2,030
1,916
113
2,093
1,317
776
16
35,648
31, 867
3,0.54
1,705
1,503
202
1,349
769
680
17
25, 244
32, 499
2,057
971
891
80
1,086
664
633
18
20.041
19, 858
1,571
633
585
48
938
600
338
19
16, 486
17, 661
1,264
593
5)5
78
671
362
320
20
47, 751
60, 982
3,191
1,275
1,190
86
1,915
880
1,035
21
18. 263
30, 229
1,488
598
548
50
890
322
568
22
12,943
20,543
968
498
481
17
470
201
269
23
5,250
16.329
449
164
159
6
286
92
• 194
24
16, 136
20,740
1,931
1,411
1,321
90
520
144
375
25
4,816
13,424
433
189
188
(IJ)
245
79
165
26
8,408
28,983
476
120
119
1
357
120
237
27
2,169
21,265
239
24
18
6
215
31
186
28
699
6,902
89
27
27
61
12
50
29
754
3,480
4,548
3,800
9,450
2,236
41
(13)
(IS)
40
14
26
30
204
205
4
2
4
2
4
31
"2"
32
35
12
— -(la")— "
(fs)
12
1
ii"
33
75
28
28
2
27
34
'■ 1,216,734
925,459
94,295
49,502
44,321
5,180
44, 796
28, 196
16, 697
36
204
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 19 43, PART 1
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206
STATISTICS OF INCOME FOR 19 43, PART 1
Table 8. — Individual returns, 1943, Form IO4OA, with gross income not more than-
returns, gross income, personal exemption, credit for dependents, earned income
tax and effective tax rate
[For description of items and classifications, and methods-
[Gross income classes and money figures'-
Gross income classes
(1)
Taxable returns:
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)...
1 under 1.25 (est.)...
1.25 under 1.5 (est.).
1.5 under 1.75 (est.).
1.75imder 2 (est.)...
2 under 2.26 (est.)...
2.25 under 2.5 (est.) .
2.5 under 2.75 (est.).
2.75 under 3 (est.)...
Total taxable returns.
Nontaxable returns: "
Under 0.5 (est.)
0.6 under 0.75 (est.).
0.75 under 1 (est.)...
land over (est.)
Total
Grand total.
Number
of returns
(2)
1, 292, 706
2, 016, 002
2, 276, 468
2, 312, 856
2, 370, 959
2, 135, 142
1, 841, 692
1, 556, 224
1, 289, 067
1, 068, 628
18, 159, 744
1, 600, 593
376, 612
95, 140
110, 534
2, 181, 779
20, 341, 523
Gross
income
(item 3,
Form
1040A)
(3)
842, 501
1, 768, 693
2, 662, 091
3, 173, 206
3, 846, 727
3, 995, 290
3, 908, 994
3, 691, 951
3, 378, 783
3, 071, 123
30, 239, 358
428, 372
210, 433
83, 382
124, 869
847, 065
31, 086, 413
Personal
exemp-
tion'
(4)
796, 060
1, 466, 244
1, 768, 729
1, 946, 630
2, 038, 233
1, 920, 637
1,761,264
1, 549, 134
1, 312, 990
1, 121, 308
16, 680, 127
979, 686
321, 607
112, 377
131, 783
1, 546, 364
17, 225, 481
Credit
for de-
pendents '■
(item 4,
Form
1040A)
(5)
72, 177
240, 110
353, 946
469, 801
624,632
660, 755
719,416
683, 648
606, 217
528, 669
4, 958, 370
65, 964
64,778
32,232
43, 495
196, 459
6, 154, 830
Earned
income
credit '
(6)
79, 196
166, 267
240,837
298,281
361, 592
376, 657
367, 446
347, 043
317,606
288,686
2, 842, 600
40, 267
19, 781
7,838
11, 738
79,623
2, 922, 123
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
207
$3,000, by taxable and nontaxable returns and by gross income classes: Number of
credit, total income and victory tax, income and victory tax on 1943 income, average
of tabulating and estimating data, see pp. 6-13, 106-114]
except average tax, in thousands of dollars]
Tax liability
Average
income
and vic-
tory tax
on 1943
income
(col. 10-r2)
(13)
Total in-
come and
victory
tax 6 (item
12, Form
1040 A) (col.
10+11+12)
(7)
Tax on 1943 income
Additional
tax from
returns with
larger tax
in 1942 (item
9 less item
8, Form
1040A)
(11)
Unforgiven
tax, either
1942 or 1943
(item lie.
Form
1040A)
(12)
Effective
tax rate
Optional
tax (item 6,
Form
1040A)
(8)
Net victory
tax (item 7,
Form
1040A)
(9)
Income and
victory tax
on 1943 in-
come ' (item
8, Form
1040A) (col.
8+9)
(10)
for income
and victory
tax on 1943
income
(col. 10-7-3)
(14)
25, 600
99, 362
185. 872
247, 980
331, 359
365, 484
357, 968
351, 273
343, 067
328. 873
16, 349
70, 978
129, 231
170, 823
228, 050
251,518
244, 612
241, 331
238, 943
231, 560
2,681
17, 909
38, 445
54, 424
72, 763
80, 534
81, 271
78, 058
72, 947
66, 839
19, 030
88, 886
167, 676
225, 247
300, 813
332, 052
325, 883
319, 389
311,891
298, 399
6,528
8,410
9,358
7,780
7,438
5,650
4,034
3,667
2,282
1,633
42
2,066
8,837
14, 953
23,108
27, 782
28, 051
28, 317
28,894
28,841
$15
44
74
97
127
156
177
205
242
279
2.26
5.03
6.54
7.10
7.82
8.31
8.34
8.65
9.23
9.72
2, 636, 838
1, 823, 396
565, 870
2, 389, 266
56, 682
190, 891
132
7.90
10, 928
2,722
784
935
10,928
2,722
784
935
15, 369
15, 369
2,652,207
1, 823, 396
565,870
2,389,266
72, 050
190,891
117
7.69
208
STATISTICS OF INCOME FOR 19 43, PART 1
Table 9. — Individual returns, 194S, Form 1040 A, with gross income not more than
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and
family relationship: Number of returns, sources of income, gross income, personal
exemption, credit for dependents, and income and victory tax on 1943 income
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13
106-114]
[Gross income classes and money figures in thousands of dollars
Total
Number
of returns
(2)
Sources of income
Gross
income
(item 3,
Form
1040A)
(column
3+4)
(5)
Personal
exemp-
tions
(6)
Credit
for de-
pendents*
(item 4,
Form
1040A)
(7)
Income
Gross income classe
(1)
s
Salaries,
wages,
etc. (item
1, Form
1040A)
(3)
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040A)
(4)
and
victory
tax on
1943
income '
(item 8,
Form
1040A)
(8)
Taxable returns:
Under 0.5 (est.) ..
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1, 292, 706
2, 016, 002
2, 276, 468
2,312,856
2, 370, 959
2, 135, 142
1,841,692
1, 556, 224
1,289,067
1, 068, 628
826, 994
1, 752, 584
2, 544, 671
3,152,878
3, 825, 257
3, 974, 205
3, 894, 282
3, 674, 107
3,364,111
3,056,097
15,506
16, 109
17, 420
20, 327
21, 470
21,084
14,712
17,844
14, 672
15, 026
842, 501
1, 768, 693
2,562,091
3, 173, 206
3, 846, 727
3, 995, 290
3, 908, 994
3, 691, 951
3, 378, 783
3,071,123
796, 060
1, 465, 244
1, 768, 729
1,946,630
2, 038, 233
1, 920, 537
1, 761, 264
1, 549, 134
1,312,990
1,121,308
72, 177
240, 110
353, 946
469, 801
624, 632
660, 755
719, 416
683, 648
605, 217
528, 669
19, 030
88, 886
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.) .
167, 676
225, 247
300, 813
332, 052
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
325, 883
319, 389
311,891
298, 399
Total
— -
18, 159, 744
30, 065, 187
174, 171
30, 239, 358
15, 680, 127
4, 958, 370
2, 389, 266
Nontaxable returns: 12
Under 0 5 (est.)
1, 600, 593
375, 512
95, 140
110, 534
424,152
208, 196
82, 176
123, 562
4,220
2,237
1,206
1,306
428,372
210, 433
83, 382
124, 869
979, 686
321, 507
112,377
131, 783
55, 954
64, 778
32,232
43, 495
0.5 under 0.75 (est.)
0 75 under 1 (est )
Total
2, 181, 779
838,085
8,970
847,055
1,545,354
196, 459
Grand total..
20, 341, 523
30, 903, 272
183, 141
31,086,413
17, 225, 481
5,154,830
2,389,266
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
209
Table 9. — Individual returns, 1943, Form IO4OA, with gross income not more than
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and
family relationship: Number of returns, sources of income, gross income, personal
exemption, credit for dependents, and income and victory tax on 1943 income —
Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. fr-13,
106-114]
[Gross income classes and money figures in thousands of dollars]
Joint returns of husbands and wives
One income reported <«
Number
of returns
(9)
Sources of Income
Gross in-
come
(item 3,
Form
1040 A)
(col. 10-f-
11)
(12)
Personal
exemp-
tion'
(13)
Credit for
depend-
ents*
(item 4,
Form
1040A)
(14)
Income
and vic-
tory tax
on 1943
income '
(item 8,
Form
1040A)
(15)
Gross income classes
(1)
Salaries,
wa?es, etc.
(item 1,
Form
1040A)
(10)
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040A)
(11)
Taxable returns:
0.5 under 0.75 (est.)..._
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)....
1.5 under 1.75 (est.)....
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)....
2.5 under 2.75 (est.)....
2.75 under 3 (est.)
130, 057
397, 918
552, 038
645, 942
702, 285
739, 025
781, 399
705, 806
613,311
508, 020
88, 969
350, 142
621, 198
884, 536
1, 137, 432
1, 382, 948
1, 656, 843
1,672,513
1,604,026
1,456,013
464
1,463
2,521
3,561
4,113
2,941
4,033
3,503
3,593
4,069
89, 433
351,606
623, 719
888, 097
1,141,645
1,385,890
1,660,876
1,676,016
1, 607, 619
1. 460, 083
156, 068
477, 502
662, 446
775, 130
842, 742
886,830
937, 679
846, 967
735, 973
609, 624
36, 924
142, 517
228, 204
295, 896
380, 221
432, 878
498, 224
466, 256
410, 064
347, 180
335
3,061
8,140
19, 134
34, 203
54,290
78, 674
95, 582
108, 742
112,237
Total...
5,775,801
10, 854, 622
30, 262
10, 884, 884
6, 930, 961
3, 238, 363
514, 396
Nontaxable returns: "
UnderO.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
171,857
98, 673
13, 754
21 9, 716
46, 731
65, 906
11,355
10, 787
600
425
439
253
47, 231
56, 332
11, 794
11,040
206, 228
118,408
16, 505
11,659
28, 446
27, 345
6,258
3,642
Total
294, 000
124, 779
1,618
126, 397
352, 800
64. 690
Grand total
6. 069, 801
10, 979, 401
31,879
11,011,281
7, 283, 761
3, 303, 053
514; 396.
Joint returns of husbands and wives— Continued
Two incomes reported "
Number
of returns
(16)
Sources of income
Gross in-
come
(item 3,
Form
1040 A)
(col. 17+
18)
(19)
Personal
exemp-
tion 3
(20)
Credit for
depend-
ents *
(item 4,
Form
1040A)
(21)
Income
and vic-
tory tax
on 1943
income '^
(item 8,
Form
1040A)
(22)
Gross income classes
(1)
Salaries,
wages, etc.
(item 1,
Form
1041A)
(17)
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040A)
(18)
Taxable returns:
Under 0 5 (est )
0.5 under 0.75 (est.)
21 4, 343
23, 711
50, 943
184. 404
209, 171
231, 708
230,417
256,123
244, 855
261. 405
2,955
21, 265
57, 022
251, 564
338, 648
431, 339
488, 635
605, 463
640, 722
749, 464
2,955
21,313
58, 069
254, 054
340, 276
434,152
490, 324
607, 878
642, 753
751,916
5,212
28, 453
61, 132
221, 285
251,005
278, 050
276, 500
307, 348
293, 826
313, 686
395
6,918
14, 598
75, 002
93, 013
104, 266
112,351
126, 764
125. 201
129, 220
18
0.75underl (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)....
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2under2.25 (est.)
2.25 imder 2.5 (est.)__._
2.5 under 2.75 (est.)....
2.75 under 3 (est.)
48
1,047
2,490
1,628
2,813
1,689
2,415
2,031
2,451
135
458
2,799
8,388
16,123
23,850
36,688
45, 830
61, 738
Total
1,697,080
3, 587, 076
16, 612
3, 603, 689
2, 036, 496
787, 727
196,026
Nontaxable returns: i'
Under 0.5 (est.)
0.5 under 0.75 (est.)....
0.75 under 1 (est.)
1 and over (est.)
23,217
41,513
76, 087
97, 916
7,156
26, 224
66, 258
109, 671
166
486
696
1,053
7,322
26, 710
66, 954
110, 724
27, 860
49,816
91, 304
117,499
3,546
10, 650
24, 724
38. 663
Total
238, 733
209, 310
2,402
211,711
286, 480
77,584
Grand total
1, 935, 813
3, 796, 386
19.014
3,815,400
2, 322, 976
865,311
196,026
For footnotes, see pp. 252-254.
210
STATISTICS OF INCOME FOR 1943, PART 1
Table 9. — Individual returns, 194S, Form IO4OA, with gross income not more than
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and
family relationship: Number of returns, sources of income, gross income, personal
exemption, credit for dependents, and income and victory tax on 1943 income —
Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Gro8B Income clasees and money figures in thousands of dollars]
Separate returns of husbands and wives 20
Men
Number of
returns
(23)
Sources of income
Gross
income
(item 3,
Form
1040A)
(col. 24-i-
25)
(26)
Personal
exemp-
tions
(27)
Credit for
depend-
ents*
(item 4,
Form
1040A)
(28)
Income
Gross income classes
(1)
Salaries,
wages, etc.
(item 1 ,
Form
1040A)
(24)
Divi-
dends,
interest,
and aimu-
ities (item
2, Form
1040A)
(25)
and vic-
tory tax
on 1943
income '
(item 8,
Form
1040 A)
(29)
Taxable returns:
Under 0.5 (est.)..
0.5 under 0.75 (est.)..-_
0.75imderl (est.)
1 under 1.25 (est.)
1.25 imder 1.5 (est.)....
1.5 under 1.75 (est.).-._
1.75 under 2 (est.)
2imder2.25 (est.)
2.25 under 2.5 (est.)....
2.5 under 2.75 (est.)....
2.75 under 3 (est.)
10,095
20, 659
24, 415
31, 575
51, 882
64, 794
85, 922
90, 970
87,096
71,015
6,959
17,829
27, 386
43, 126
83, 984
121,364
182, 529
215, 574
228,125
203, 988
2
78
23
208
292
315
273
386
402
366
6,961
17, 907
27, 409
43, 333
84, 276
121, 679
182, 802
215, 960
228, 527
204, 353
6,057
12,395
14, 649
18, 945
31,129
38, 876
51, 553
54, 582
52, 258
42, 609
1,514
3,254
4,925
5,721
11,826
15,828
25, 341
31,085
30, 726
25, 250
87
697
1,704
3,719
8,285
13, 277
21, 189
26, 142
29,242
27, 579
Total-...
538, 423
1,130,864
2,344
1, 133, 208
323, 054
155, 470
131,921
Nontaxable returns: "
Under 0.5 (est.)-
24, 731
81 7, 697
(22)
(22)
5,229
4,256
(22)
(22)
4
81
(22)
(22)
5,233
4,337
(22)
(22)
14,839
4,618
(22)
(22)
656
729
(22)
(22)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total-
32,806
9,884
85
9,969
19, 684
1,633
Grand total
571, 229
1, 140, 748
2,429
1, 143, 177
342, 737
157, 103
131, 921
Separate returns of husbands and wives 20— Continued
Women
Number of
returns
(30)
Sources of Income
Gross
income
(item 3,
Form
1040A)
(col. 31 -F
32)
(33)
Personal
exemp-
tions
(34)
Credit for
depend-
ents <
(item 4,
Form
1040A)
(35)
Income
Gross income classes
(1)
Salaries,
wages, etc.
(item 1,
Form
1040A)
(31)
Divi-
dends, in-
terest, and
annuities
(item 2,
Form
1040A)
(32)
and vic-
tory tax
on 1943
income '
(item 8,
Form
1040A)
(36)
Taxable returns:
Under 0.5 (est.)-
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)— -
1.5 under 1.75 (est.)— -
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)-—
2.5 under 2.75 (est.)—
2.75imder3 (est.)
45,074
97,073
111,394
107, 637
89, 561
63, 737
42,022
21, 715
13, 029
21 7, 043
30,845
84, 679
125,076
147, 209
144,334
117, 529
88, 251
51, 174
33, 477
20, 174
174
305
195
610
525
973
383
141
523
40
31,019
84, 984
126, 271
147, 818
144,859
118, 502
88, 634
51,314
33, 999
20, 214
27, 044
58, 244
66, 836
64, 582
53, 737
38, 242
25, 213
13,029
7,817
4,226
2,436
6,123
8,150
6,682
6,837
5,830
4,686
2,414
1,853
1,446
387
3,933
9,582
14, 601
16,312
14, 622
11,547
7,101
4,805
2,863
Total
598, 285
842, 746
3,867
846, 613
358, 971
46, 457
85, 662
Nontaxable returns: "
Under 0.5 (est.)
68,421
32, 654
(«)
17,357
18, 381
(22)
83
27
(22)
17, 440
18, 408
(22)
35, 053
19,532
(22)
1,780
2,041
(22)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total-
91, 227
35, 974
110
36, 084
54, 736
3,919
Grand total
689, 512
878, 720
3,977
882, 697
413, 707
50, 376
86, 652
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
211
Table 9. — Individual returns, 1943, Form IO4OA, with gross income not more than
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and
family relationship: Number of returns, sources of income, gross income, personal
exemption, credit for dependents, and income and victory tax on 1943 income —
Continued
{For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Gross income classes and money figures in thousands of dollars]
Gross income classes
(1)
Taxable returns:
Under 0.5 (est.)
0.5 under 0,75 (est.).
0.75 under 1 (est.)...
1 under 1.25 (est.)...
1.25 under 1.5 (est.).
1.5 under 1.75 (est.).
1.75 under 2 (est.)...
2 under 2.25 (est.)...
2.25 under 2.5 (est.).
2.5 under 2.75 (est.) .
2.75 under 3 (est.)...
Total
Nontaxable returns:"
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)..
1 and over (est.)...
Total ,
Grand total-
Community property returns 20
Men
Number
of returns
(37)
(22)
21 2, 230
21 6, 104
21 7, 630
109, 046
88, 739
57, 633
38, 266
23, 828
15,025
349, 205
(22)
(22)
350, 467
Sources of income
Salaries,
wages,
etc. (item
1, Form
1040A)
(38
(22)
2,105
6,797
10, 545
176, 365
165, 463
122, 070
90, 104
61,841
43. 020
678, 809
(22)
(22)
562
679. 371
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040A)
(39)
(22)
(13)
23
17
425
249
184
425
525
255
2,102
(22)
(22)
Gross in-
come
(item 3,
Form
1040A)
(col. 38+
39)
(40)
(22)
2,106
6,819
10, 562
176, 790
165,712
122, 254
90, 529
62, 366
43, 275
680, 912
(22)
(22)
562
681,474
Personal
exemp-
tion'
(41)
(22)
1,338
3,662
4,578
65, 428
53, 243
34, 580
22, 960
14, 297
9,015
209, 523
(22)
(22)
757
210, 280
Credit for
depend-
ents*
(item 4,
Form
1040A)
(42)
(23)
90
972
1,596
29, 382
24, 144
14, 741
9,627
5,012
2,644
(22)
(22)
340
88, 728
Income
and
victory
tax on
1943 in-
come '
(item 8,
Form
1040A)
(43)
(22)
105
454
853
16,247
17,512
14, 499
11,514
8,507
6,273
75, 974
75, 974
Community property returns 20— Continued
Women
Number
of returns
(44)
Sources of income
Gross in-
come
(item 3,
Form
1040 A)
(col. 45-f
46)
(47)
Personal
exemp-
tions
(48)
Credit
for de-
pendents *
(item 4,
Fo^m
1040A)
(49)
Income
Gross income classes
(1)
Salaries,
wages,
etc. (item
1, Form
1040A)
(45)
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040A)
(46)
and
victory
tax on
1943 in-
come '
(item 8,
Form
1040A)
(60)
Taxable returns:
Under 0.5 (est.) . . .
0.5 under 0.75 (est.)
21 1, 643
21 3, 169
21 5. 517
21 8, 569
107, 285
78, 527
54, 582
34, 510
21,011
12,912
1,104
2,800
6,245
11,864
174, 265
146, 225
115,373
81,385
54,389
36,888
1,104
2,803
6,278
11,869
174, 649
146, 463
115,594
81, 766
54, 865
37. 087
986
1,901
3,310
5,141
64, 371
47,116
32, 749
20, 706
12, 607
7,747
45
17
3
33
5
385
238
221
381
476
200
163
1 under 1.25 (est.)
1.25 under 1.5 (est.)...
1.5 under 1.75 (est.) ....
1 .75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)....
2.5 under 2.75 (est.)....
2.75 under 3 (est.)
384
918
20,225
12, 527
8,915
5,524
2,620
1,763
474
1,125
17, 628
17,019
14,586
10, 891
7,866
5,506
Total
327, 725
630, 538
1,941
632, 479
196, 635
52, 920
75, 276
Nontaxable returns: 12
Under 0 5 (est )
211,136
(22)
(32)
424
(22)
(33)
424
(22)
(22)
682
(33)
(22)
194
(23)
(33)
0.5 under 0.75 (est.)....
0.75 under 1 (est.)
1 and over (est.).
(22)
(33)
Total.
21 2, 145
1,105
1,105
1,287
437
Grand total
329,870
631, 643
1,941
633, 584 197, 922
53,358
75, 276
For footnotes, see pp. 252-254,
212
STATISTICS OF INCOME FOR 1943, PART 1
Table 9. — Individual returns, 194S, Form IO4OA, with gross income not mere than
$8,000, by taxable and nontaxable returns, by gross income classes, and by sex and
family relationship: Number of returns, sources of income, gross income, personal
exemption, credit for dependents, and income and victory tax on 1943 income —
Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. &-13,
10&-114]
[Gross income classes and money figures in thousands of dollars]
Gross income classes
(1)
Taxable returns:
Under 0.5 (est.)
0.5 under 0.75 (est.)-.
0.75 under 1 (est.)...
1 underl.25 (est.)...
1.25underl.5 (est.)_.
1.5 under 1.75 (est.)..
1.75 under 2 (est.)...
2 under 2.25 (est.)...
2.25 under 2.5 (est.)..
2.5 under 2.75 (est.)..
2.75 under 3 (est.)...
Total
Nontaxable returns: 12
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)..
1 and over (est.)
Total
Grand total
Heads of families
Single men and married men not living with wives
Number
of returns
(51)
21,011
62, 799
88, 152
90, 148
93, 082
84, 631
78, 527
70, 076
52, 234
41,318
681,978
22, 586
15,016
(22)
(22)
38, 990
720, 968
Sources of income
Salaries,
wages, etc.
(item 1,
Form
1040A)
(52)
14, 291
54, 658
99, 089
123, 343
150, 410
157, 599
165, 512
166, 283
136, 384
118, 148
5,159
8,644
(22)
(22)
15,112
1,200,829
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040 A)
(53)
133
522
530
364
502
629
1,074
273
419
443
4,i
(22)
(22)
15
4,!
Gross
income
(item 3,
Form
1040A)
(col. 52+
53)
(64)
14, 424
55, 180
99, 619
123,707
150,912
158, 228
166, 586
166, 556
136, 802
118, 591
1, 190, 606
5,173
8,644
(22)
(22)
15,127
1, 205, 733
Personal
exemp-
tion 3
(55)
25, 213
75, 359
105, 782
108, 178
111,698
101, 557
94,232
84, 091
62, 681
49, 582
818, 374
27, 103
18, 019
(22)
(22)
46, 788
865, 162
Credit for
depend-
ents <
(item 4,
Form
1040 A)
(56)
5,278
17, 539
28,011
26, 210
28, 957
26, 462
25, 708
23,412
17, 149
13, 398
212, 125
4,558
5.387
(22)
(22)
10, 625
222, 750
Income
and vic-
tory tax
on 1943
income '
(item 8,
Form
1040 A)
(57)
59'
505
1, 383
2,831
5,349
7,975
10, 702
12, 829
12, 049
11,560
65. 242
65, 242-
Gross income classes
(1)
Taxable returns:
UnderO.5 (est.)
0.5 under 0.75 (est.)....
0.75 under 1 (est.)
1 underl.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)....
2.75 under 3 (est.)
Total
Nontaxable returns: '2
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)..
1 and over (est.)
Total
Heads of families — Continued
Single women and married women not living with husbands
Number
of returns
(58)
50, 239
151, 186
188,512
186, 165
162, 671
120, 902
75, 945
42, 961
23, 828
12, 677
1, 014, 986
Grand total... 1,074,292
26, 498
29, 905
211,767
21 1, 136
59, 306
Sources of income
Salaries,
wages, etc.
(item 1,
Form
1040A)
(59)
34,119
132, 279
210,551
253, 278
260, 767
223, 326
159, 594
101,007
61,643
35, 955
1,472,519
9,106
16, 939
1,496
1,269
28, 809
1,501,328
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040A)
(60)
541
1,248
1,625
1,543
2,479
2,598
1,064
591
627
357
12,674
16
118
33
166
Gross
income
(item 3,
Form
1040A)
(col. 59-f-
60)
(61)
34, 659
133, 527
212, 177
254, 821
263, 246
225, 925
160, 659
101, 598
62, 270
36, 312
1.48,5,193
9,121
17, 057
1,529
1,269
28, 975
Personal
exemp-
tion 3
(62)
60,287
181,423
226, 214
223, 398
195, 085
145,082
91,134
51, 553
28, 594
15,212
1,217,983
31,798
35, 886
2,120
1,363
71, 167
1, 289, 150
Credit for
depend-
ents *
(item 4,
Form
1040A)
(63)
13, 571
34, 800
40, 758
35, 749
35, 799
25, 195
18, 357
9,846
4,474
2,395
220. 944
6,711
7,879
632
407
14, 629
Income
and vic-
tory tax
on 1943
income "^
(item 8,
Form
1040A)
(64)
132
1,197
2,888
5,769
9,936
12, 453
11,006
8,457
6,007
3,833
61, 678
61. 678
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
213
Table 9. — Individual returns, 1943, Form IO4OA, with gross income not more than
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and
family relationship: Number of returns, sources of income, gross income, personal
exemption, credit for dependents, and income and victory tax on 1943 income —
Continued
j[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Gross income classes and money figures in thousands of dollars]
Not heads of families
Single men and married men not living with wives
Number
of returns
(66)
Sources of income
Gross
income
(item 3,
Form
1040A)
(col.
66+67)
(68)
Personal
exemp-
tion 3
(69)
Credit for
depend-
ents*
(item 4,
Form
1040A)
(70)
Gross income classes
(1)
Salaries,
wages,
etc. (item
1, Form
1040A)
(66)
Divi-
dends, in-
terest,
and an-
nuities
(item 2,
Form
1040A)
(67)
Income
and vic-
tory tax
on 1943
income '
(item 8,
Form
1040A)
(71)
'Taxable retm-ns:
Under 0.5 (est.)
0.6 under 0.76 (est.) —
0.75 under 1 (est.)
1 under 1.26 (est.)
1.25 under 1.5 (est.)
1.5 under 1.76 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
430, 667
451, 326
401, 792
339, 346
300, 376
258, 001
210, 580
174, 896
143, 086
103, 412
271, 783
389, 857
447, 865
462, 113
484, 169
480, 094
445, 061
411,460
371, 676
294, 167
3,132
3,437
2,883
3,203
1,930
2,883
1,514
3,104
3,206
2,675
274,915
393, 294
450, 748
465, 316
486, 100
482, 977
446, 675
414, 554
S74, 881
296, 842
215, 334
225, 663
200, 896
169, 673
150, 188
129, 001
105, 290
87, 448
71, 643
61, 706
6,949
11,276
11, 589
11,895
10, 643
6,386
7,634
6,953
6,355
3,957
7,305
27, 888
45, 490
55, 774
64,634
69, 601
67,353
64, 811
60, 397
49, 749
Total-
2,813.482
4, 068, 236
27, 966
4, 086, 202
1, 406, 741
82, 637
513, 001
Nontaxable returns: "
Under 0.5 (est.)
685, 536
63, 721
" 1, 262
(22)
160, 702
33, 261
1,078
(22)
1,682
337
38
(22)
152, 384
33, 597
1,116
(22)
342, 768
31,861
631
(22)
4,263
5,194
486
(22)
0.6 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total..
751, 276
186, 798
2,057
187, 855
375, 638
10, 138
Grand total
3, 564. 758
4, 244. 034
30. 023
4, 274. 057
1, 782, 379
92, 775
513, 001
Not heads of families— Continued
Single women and married women not living with husbands
Number
of returns
(72)
Sources of income
Gross
income
(item 3,
Form
1040A)
(col.
73+74)
(75)
Personal
exemp-
tion 3
(76)
Credit for
depend-
ents <
(item 4,
Form
1040A)
(77)
'Gross income classes
(1)
Salaries,
wages,
etc. (item
1, Form
1040A)
(73)
Divi-
dends, in-
terest,
and an-
nuities
(item 2,
Form
1040A)
(74)
Income
and vic-
tory tax-
on 1943
income '
(item 8,
Form
1040A)
(78)
Taxable returns:
Under 0.6 (est.)
0.5 under 0.75 (est.)....
0.75 under 1 (est.)
1 under 1.26 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.26 (est.)
2.25 under 2.5 (est.)
2.6 under 2.76 (est.)
2.75 under 3 (est.)
598, 873
805, 931
847, 601
711,440
646, 700
405, 078
224, 665
120, 901
66, 789
36, 801
375, 471
696, 970
943, 442
965, 302
874, 883
748, 318
470, 412
279, 153
171, 829
98, 281
11,061
9,005
8,541
8,327
9,192
7,444
4,277
6,627
2,871
4,168
386, 632
705, 976
951, 983
973, 628
884, 076
755, 762
474, 690
285, 780
174, 699
102, 449
299, 437
402, 966
423, 801
355, 720
272, 860
202, 539
112, 333
60, 451
33, 395
17, 901
5,883
17, 593
16, 356
10, 131
7,729
7,240
3,461
1,768
1,762
1,416
10, 681
51, 202
97, 102
118,643
119,831
109, 281
72, 478
45, 374
28,443
17,063
Total
4, 362, 779
5, 624, 060
71, 513
5, 695, 572
2, 181, 390
73, 339
670, 099
Nontaxable returns: "
Under 0.6 (est.)
0.6 under 0.76 (est.)
0.76 under 1 (est.)
1 and over (est.)
586, 106
84, 919
(22)
(2.)
182, 155
43, 707
(22)
(22)
1,764
763
(22)
(22)
183, 910
44, 470
(22)
(22)
293, 063
42, 460
(22)
(22)
6,510
5,456
(22)
(2J)
Total
672, 034
226, 752
2,617
229, 269
336, 017
12, 465
Grand total
5,034,813 1 6,860,812
74. 030
5. 924, 842 1 2, 517, 407 i 85. 803
670, 099
For footnotes, see pp. 262-254.
214
STATISTICS OF INCOME FOR 1943, PART 1
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252
STATISTICS OF INCOME FOR 19 43, PART 1
Footnotes for basic tables 1-11, pp. 124-251
(Facsimiles of return forms, to which references are made, appear on pp. 368-396)
1 The net income used for classification of, and
tabulated for, taxable fiduciary returns is the income
tax net income taxable to the fiduciary, that is, after
the deduction for the amount distributable to bene-
ficiaries and without regard to the victory tax net in-
come. Data for taxable fiduciary returns include
data for estates and trusts filed (improperly) on
Form 1040, which have income taxable to the fidu-
ciary. In tabulating data from these returns filed
(improperly) on Form 1040, an adjustment is made
whereby the "Amount distributable to beneficiaries"
(if any) is removed from deductions and tabulated as
such in tables 4 and 4-B.
2 Net income is the sum of (1) Income tax net in-
come on Form:i040, (2) gross income on Form 1040A,
and (3) in tables includmg fiduciary returns. Form
1041, the income tax net income taxable to the fidu-
ciary.
3 The personal exemption allowed the head of a
family and a married person living with husband or
wife for the entire year is $1,200 and that of a single
person, a married person not living with husband or
wife, or an estate is $500. A trust is allowed, in lieu
of personal exemption, a credit of $100, against net
income. The personal exemption tabulated for
individual retm-ns. Form 1040A, is ascertained from
the taxpayer's marital status which is indicated on
the return.
< The credit for each dependent is $350 if Form 1040 is
filed, or $385 if Form 1040A is filed. However, in the
case of a taxpayer who is head of a family only by
reason of one or more dependents for whom he would
be entitled to credit, the credit is allowed for each
of such dependents except one.
5 Earned income credit is 10 percent of earned net
income (not to exceed $14,000) or 10 percent of net
income, whichever is smaller. The credit tabulated
for the optional returns, Form 1040A, is estimated at
9.4 percent of gross income (equivalent to 10 percent
of the income after deductions aggregating 6 percent
of gross income) .
6 The total income and victory tax reported on in-
dividual returns for 1943 is the tax resulting from the
merging of the 1942 and 1943 tax liabilities under the
Current Tax Payment Act of 1943. It is the aggre-
gate of (1) the Income and victory tax on 1943 income
less credits for tax paid at source on tax-tree covenant
bond interest and for tax paid to foreign countries
or United States possessions, (2) the amount by
which the 1943 tax is increased to equal the 1942 tax
liability, on returns showing a smaller tax (or no
tax) for 1943 prior to such adjustment, and (3) the
unforgiven portion of the 1942 or 1943 tax, which-
ever is smaller. In tables containmg composite
data for individual and fiduciary returns, total
income and victory tax includes also the income and
victory tax on 1943 income from fiduciary returns.
' Income and victory tax on 1943 income is the tax
computed on the income reported for 1943 and in-
cludes either normal tax and surtax (or optional tax
paid in lieu thereof) or the alternative tax, and net
victory tax, after deducting the tax credits relating
to income tax paid at source on tax-free covenant
bond interest and to income tax paid to a foreign
country or United States possession. For individual
returns, the tax computed on 1943 income is without
regard to the comparison with the 1942 tax liability as
provided under the Current Tax Payment Act of
1943; and, therefore, does not include the tax adjust-
ments necessary for the merging of the 1942 and 1943
tax liabilities. This tax on 1943 income is conceptu-
ally comparable with the total tax tabulated in last
year's report; except that the 1943 tax includes the
victory tax and the two tax credits are deducted.
8 Normal tax and surtax are reported on (1) re-
turns without sales or exchanges of capital assets,
(2) returns with a net loss from such sales, and (3)
returns with a net gain from sales or exchanges of
capital assets, unless the alternative tax is imposed.
(Footnotes continued on p. 253)
The optional returns, on which optional tax is paid
in lieu of normal tax and surtax, and returns showing
only a net victory tax are tabulated imder returns
with normal tax and surtax in Part I only of this
table, so that taxes for all returns may be presented.
" Alternative tax is reported on returns showing an
excess of net long-term capital gain over net short-
term capital loss, but only if such tax is less than the
sum of normal tax and surtax computed on net in-
come which includes the net gain from sales or ex-
changes of capital assets. Alternative tax is the sum
of a partial tax (normal tax and surtax) computed on
net income reduced for this purpose by the excess of
net long-term capital gain over the net short-term
capital loss, and 50 percent of such excess.
'" Form 1040A (optional return), which may be
filed by individuals whose gross income is from cer-
tain sources only and is not more than $3,000, does not
provide for reporting the amount of net income.
Gross income is tabulated both as total income and
as net income.
u Returns with no net income are those on which
total deductions (plus, on taxable fiduciary returns,
the amount distributable to beneficiaries) equal or
exceed total income, regardless of the amount of
victory tax net income or victory tax liability.
'2 Nontaxable returns with net income are: Form
1040 on which personal exemption, credit for depend-
ents, and earned income credit exceed income tax net
income and there is no victory tax; Form 1040A on
which credit for dependents reduces gross income to
an amount shown as nontaxable in the optional tax
table and there is no victory tax liability.
13 Less than $500.
'« Deficit.
16 Income less deficit.
16 Not available.
1' This class includes a negligible number of non-
taxable returns with net income over $1,250.
18 Less than 0.005 percent.
19 Not computed.
2" An unequal number of separate returns is the re-
sult of (1) certain cases in which insufficient data
make it impossible to identify the returns as separate
returns, (2) estimating the data from samples, and
(3) deferment of filing returns by members of the
armed forces. The community property returns are
not included in the separate returns of husbands and
wives. An explanation of community property
returns is given on p. 61.
21 Number of returns is subject to maximum sam-
pling variation of 25 to 100 percent, depending on the
number in the cell. For description of sample, see
pp. 106-114.
2= Number of returns is subject to sampling vari-
ation of more than 100 percent. The number of
returns and associated money amounts are not
shown separately since they are considered too un-
reliable for general use; however, they are included
in the totals. For description of sample, see pp. 10&-
114.
23 Dividends include dividends on share accounts
in Federal savings and loan associations issued on or
after Mar. 28, 1942, but exclude such dividends on
prior issues and all dividends received through part-
nerships and fiduciaries.
2* Interest received or accrued from Government
bonds is the net amount after deducting the amortiz-
able bond premium for the taxable year where the
taxpayer elects to report on that basis; but, unlike
last year, the interest on corporation bonds is the
amount before the deduction for amortizable bond
premium, which is reported in other deductions.
STATISTICS OF INCOME FOR 19 43, PART 1
253
Footnote!^ for basic tables 1-11, pp. 124-251 — Continued
(Facsimiles of return forms, to which references are made, appear on pp. 308-396)
2* Partially tax-exempt interest is that received on
certain Government oblisations issued prior to Mar.
1, 1941, namely, United States savings bonds and
Treasury bonds owned in excess of S.I.OOO and obli-
gations of instrumentalities of the United States
other than Federal land banks, Federal intermediate
credit banks, or joint stock land banlcs, and unlike
last year, includes dividends on share accounts in
Federal savings and loan associations issued prior to
Mar. 28, 1942, which are also partially tax-exempt.
The amount reported includes such interest and divi-
dends received through jiartnerships and fiduciaries,
and it is not subject to normal tax or victory tax.
26 Taxable interest on Government obligations is
that received on Treasury notes issued on or after
Dec. 1, 1940; United States savings bonds and other
obligations of the United States or any instrumen-
tality thereof issued on or after Mar. 1, 1941. The
amount reported excludes such interest received
through partnerships and fiduciaries.
2' Net gain from sales of capital assets is the amount
taken into account in computing net income whether
or not the alternative tax is imposed. It is a com-
bination of net short- and long-term capital gain and
loss; also the net capital loss carried over fi'om 1942
has been deducted. Net gain from such sales in-
cludes worthless stocks, worthless bonds if they are
capital assets, nonbusiness bad debts, certain dis-
tributions from employees' trust plans, and each
participant's share of net short- and long-term capital
gain and loss to be taken into account from partner-
ships and common trust funds. Net gain from sales
of capital assets is not subject to victory tax.
28 Net gain or loss from the sales of property other
than capital assets is that from the sales of (1) proper-
ty used in trade or business of a character which is
subject to the allowance for depreciation, (2) obliga-
tions of the United States or any of its possessions, a
State or Territory or any political subdivision thereof,
or the District of Columbia, issued on or after Mar.
1, 1941, on a discount basis and payable without
interest at a fixed maturity date not exceeding one
year from date of issue, and (3) real property used in
trade or business.
29 Rents and royalties (profits), tabulated under
sources of income, are the profits reported; the re-
ported losses are included in other deductions.
30 Business profit or loss from business or profession
(sole proprietorship) is for the current year. (Net
operating loss deduction is reported in other deduc-
tions.)
31 Partnership profit or loss, as reported on the
income tax return of the partner, excludes (1) par-
tially tax-exempt interest on Government obligations
and (2) net gain or loss from sales or exchanges of
capital assets, each of which is reported in its re-
spective source of income or deduction, and (3)
dividends on share accounts in Federal savings and
loan associations issued prior to Mar. 28, 1942, re-
ported in the schedule for interest on Government
obligations. In computing partnership profit or loss,
charitable contributions are not deductible nor is the
net operating loss deduction allowed. However, the
pro rata shares of contributions, and of prior year
income and losses of the partnership are taken into
account by each partner in determining his own con-
tributions and net operating loss deduction.
S2 Income from fiduciaries, as reported on the in-
come tax return of the beneficiary, excludes partially
tax-exempt interest on Government obligations and
dividends on share accounts in Federal savings and
loan associations issued prior to Mar. 28, 1942, both
of which are reported in the schedule for interest on
Government obligations. The net operating loss
deduction is allowed to estates and trusts, and is
deducted in computing the income to be distributed.
83 Other income includes alimony received, earn-
ings of minors, prizes, sweepstakes, gambling profits,
etc. The amount of dividends, interest, and an-
nuities re|)orted in one sum on individual returns,
Form 1040A, is tabulated as other income.
S'l Net loss from sales of capital assets is the amount
reported as a deduction. It is the result of combin-
ing net short- and long-term capital gain and loss and
the net capital loss carried over from 1942, the deduc-
tion, however, is limited to the amount of net loss, or
to the not income (computed witliout regard to capi-
tal gains and losses), or to $1,000, whichever is small-
est. Loss from sales of capital assets includes worth-
less stocks, worthless bonds if they are capital assets,
nonbusiness bad debts, certain distributions from
employee's trust plans, and each participant's share
of net short- and long-term capital gain and loss to be
taken into account from partnerships and common
trust funds. Net loss from sales of capital assets is
not deductible in computing the victory tax.
35 Contributions include the taxpayer's share of
charitable contributions made by a partnership of
which he is a member. The allowable amount is
limited to 15 percent of net income computed with-
out this deduction or the deduction for medical,
dental, 
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